VAT – penalty under Schedule 24 Finance Act 2007 – inaccurate VAT return – mistake by Appellant’s temporary book-keeper – whether careless – yes. Whether prompted disclosure – yes – penalty assessed at 15% of potential lost revenue
Citations:
[2010] UKFTT 466 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 13 June 2022; Ref: scu.426549