VDT CIVIL EVASION PENALTY – claim to input tax without valid VAT invoices – trader’s belief in VAT status of the supplier – did the Appellant evade the payment of VAT – yes – was the evasion dishonest – yes – appeal dismissed
Citations:
[2003] UKVAT V18270
Links:
VAT
Updated: 28 June 2022; Ref: scu.221231
