INPUT TAX – Appellant registered as provider of exempt supplies childcare – subsequently it provided taxable supplies of management consultancy – Following advice from HMRC all its input tax reclaimed – Whether issue wrong advice justiciable in Tribunal – No
MISDECLARATION PENALTY – Whether Appellant entitled to rely on wrong advice from HMRC as reasonable excuse – Whether HMRC given sufficient information – No
Citations:
[2008] UKVAT V20793
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 July 2022; Ref: scu.301785