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)
Bailii
England and Wales
VAT
Updated: 22 November 2021; Ref: scu.516899
