VAT – Zero rating of EU sales – invalid VAT number shown on invoices – did Appellant take reasonable steps to verify the number – no – appeal dismissed.
Misdeclaration penalty – reasonable excuse – no – mitigation – partial – appeal allowed in part.
[2011] UKFTT 732 (TC)
Bailii
England and Wales
VAT
Updated: 17 January 2022; Ref: scu.449650