In Tandem Resources Ltd v Revenue and Customs (VAT – Best Judgment Assessments – Supply of Labour): FTTTx 8 Oct 2019

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.644033