Robinson v Revenue and Customs: FTTTx 24 Nov 2020

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 May 2022; Ref: scu.656867