Gayle (T/A Photogen Promo Music Adverts Ltd and Photogen Pma Ltd) v Revenue and Customs: FTTTx 2 Mar 2017

(Vat – Registration : Cancellation of) VAT – compulsory deregistration – whether there was a viable business for entitlement to register for VAT – refusal of input VAT claims – whether input tax creditable – penalty for inaccuracies in VAT returns – category downgraded from ‘deliberate’ to ‘failure to take reasonable care’ – whether special circumstances – appeals dismissed

Citations:

[2017] UKFTT 211 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.578549