Findlay v Revenue and Customs: FTTTx 10 Oct 2013

FTTTx VAT – penalty – careless or deliberate – voluntary disclosure prepared but in meantime question raised by HMRC – omission found to be deliberate rather than careless and also prompted – further mitigation allowed and penalty reduced to 36.75% – appeal allowed in part

Powell TJ
[2013] UKFTT 5694 (TC)
England and Wales


Updated: 22 November 2021; Ref: scu.516899