VAT – best judgment assessments – supply of labour or outsourced payroll services – held labour – appeal against assessments dismissed – penalties for inaccurate returns – careless or deliberate – held careless – appeal against penalty assessment allowed in part.
Citations:
[2019] UKFTT 615 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 November 2022; Ref: scu.644033