Income Tax, National Insurance Contributions and Value Added Tax – appeals against a number of assessments to the above taxes and penalties in respect of those taxes – none of the grounds of appeal was relevant in relation to the underlying tax assessments apart from those of the VAT assessments which were made in respect of prescribed accounting periods ending more than four years before the relevant VAT assessments were made – held that those VAT assessments were made in time – the time limit for issuing them was twenty-years and not four years because the errors giving rise to the assessments had been made deliberately by the Appellant – in relation to the penalty assessments, the Appellant alleged that the penalties were excessive because the Respondents had failed properly to take into account various relevant mitigating factors – held that none of those factors suggested that the penalties had been inadequately abated – appeals dismissed
Citations:
[2022] UKFTT 402 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Income Tax, VAT
Updated: 23 November 2022; Ref: scu.682701