Neegum Sheth Sam Ghazi Revenue and Customs: FTTTx 17 May 2022

VAT – PLNs – deliberate inaccuracy penalties after denial of zero rating by trader applying Mecsek-Gabona; whether underlying assessments should be considered – yes – had HMRC sufficiently identified link to fraudulent tax loss – no – appeals allowed
Procedural – whether an issue should be dealt with as a preliminary issue – Wrottesley applied – no; submission of no case to answer – decision that the application would not be entertained.

Citations:

[2022] UKFTT 167 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.678626