Gemini Riteway Scaffolding Ltd v Revenue and Customs: FTTTx 14 Jun 2012

VALUE ADDED TAX – incorrect self-billed invoice – whether liability for understated tax is on the customer or the supplier – held it is on the supplier absent a notice under section 29 VATA – whether the assessment for the understated tax made on the supplier could be successfully appealed against on the basis that HMRC should have (but did not) exercise their power to serve notice under section 29 – held it could not – appeal dismissed
[2012] UKFTT 369 (TC)
England and Wales

Updated: 15 April 2021; Ref: scu.462799