EVASION PENALTY – penalty apportioned to company director and managing officer – failure to submit returns in four periods – payment of centrally issued assessments for first three of those periods – Appellants’ belief that their financial consultant was dealing with VAT affairs – appeal allowed in respect of two periods and dismissed in respect of two periods
[2005] UKVAT V19117
Bailii
England and Wales
VAT
Updated: 28 December 2021; Ref: scu.229592