MJ Hickey Plant Hire and Contracts Ltd v Revenue and Customs: FTTTx 4 Feb 2016

VAT – Penalties – penalty for inaccuracies in returns – timing errors ‘deliberate but not concealed’ – determination of potential lost revenue – paragraphs 5 and 8 of Schedule 24 to FA 2007 – whether ‘normal rule’ or ‘delayed tax’ approach – regulations 34 and 35 of VAT Regulations 1995 considered – interaction with default surcharge regime – appeal dismissed

Citations:

[2016] UKFTT 61

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 July 2022; Ref: scu.559935