FTTTx EVASION – VAT civil evasion penalty – sections 60 and 61 VATA 1994 – payment of central VAT assessments over long period – assessments lower than the VAT actually due – whether Appellants knew of the discrepancy – liability of director for penalty – whether HMRC satisfied burden of proof – appeals allowed
[2014] UKFTT 767 (TC)
Bailii
Value Added Tax Act 1994 60 61
VAT
Updated: 20 December 2021; Ref: scu.535808
