VAT – Assessment To Reclaim Overpaid Input Tax – extended 20 year time limit for deliberate behaviour under VATA s 77 – the Court of Appeal’s judgment in Tooth considered and applied – penalty for deliberate and concealed inaccuracies – meaning of ‘deliberate’ in Sch 24 in the light of Tooth – meaning distinguished – meaning of ‘concealed’ – assessment and penalty upheld
Citations:
[2019] UKFTT 352 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 07 July 2022; Ref: scu.638533