VAT inaccuracy penalty under s63 VATA 1994 notified after appellant trader’s Kittel appeal struck out – FTT’s decision on time at which penalty liability accrued and whether FTT had jurisdiction under Garage Molenheide in relation to HMRC’s set-off of penalty amounts against amounts due to appellant upheld – FTT’s decision to strike out appellant’s grounds on basis of Henderson v Henderson abuse of process, and in relation to Article 6 ECHR delay overturned – appeal allowed in part.
[2020] UKUT 233 (TCC)
Bailii
England and Wales
Updated: 25 September 2021; Ref: scu.652821 br>