VALUE ADDED TAX DVOIP and Electronic Communication Services – Penalty imposed on company in relation to inaccuracies in three successive quarterly VAT returns – Company entered liquidation – Personal Liability Notice for 100% of the Company’s liability issued to Appellant sole director D Schedule 24 Paragraph 19 Finance Act 2007 D Did the Company know or have reason to suspect that the transactions were connected to fraud? – Yes – Were the inaccuracies attributable to deliberate conduct of the Appellant director? – Yes, but only in relation to the last two periods – Comments on the need to consider special reduction in relation to a Personal Liability Notice – Appeal allowed in part
Citations:
[2019] UKFTT 529 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 24 October 2022; Ref: scu.641327