VAT – appellant submitted VAT return including input tax relating to services said to have been supplied by charity – no such services supplied – assessment raised by HMRC – penalty on basis that director acted deliberately – assessment and penalty upheld.
Citations:
[2020] UKFTT 371 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 March 2022; Ref: scu.655311