Tony Demolition Workers Ltd v Revenue and Customs (VAT – Penalties : Late Registration): FTTTx 5 Feb 2019

VAT – output VAT deliberately under-declared for thirteen VAT periods – assessments – s73 VATA 1994 – prompted disclosure – penalties – Schedule 24 FA 2007 -taxpayer was awaiting a CIS repayment and suffering cash flow difficulties – whether reasonable excuse – no – whether assessments and penalties correctly determined – yes – appeal dismissed

Citations:

[2019] UKFTT 75 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.635731