MISDECLARATION PENALTY – penalty of approx. pounds 2.5m imposed after Kittel appeal struck out and shortly before HMRC agreed to pay repayment supplement for earlier periods – preliminary issue whether assessment formally valid – yes – preliminary issue whether Tribunal has jurisdiction to award hardship -no – Guernsey Leasing not followed – whether all grounds of appeal to be struck out – all struck out except case that penalty disproportionate
[2018] UKFTT 759 (TC)
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.632455