Pink Eco Clean v Revenue and Customs: FTTTx 8 Nov 2018

VAT – inaccuracies in returns – Schedule 24 to Finance Act 2007 – omissions in invoicing associate business for services supplied – whether inaccuracies -‘careless’ – under-statement of the value of deemed supply on de-registration – whether behaviour – ‘deliberate’ – whether special reductions – appeal allowed in part

Citations:

[2018] UKFTT 658 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.632409