Value Added Tax – withdrawal of cash basis – taxpayer continued to use cash basis based on belief that this had been accepted – penalties for a deliberately inaccurate return – personal liability notice on director – whether or not deliberate behaviour – held not – appeal allowed
Citations:
[2020] UKFTT 477 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 29 May 2022; Ref: scu.656867