VAT – Whether fraudulent tax loss – Whether appellant’s transactions connected to such loss – Whether appellant knew or should have known of any such connection – No – Appeal allowed
VAT – Misdeclaration penalty – Whether understatement of liability to VAT in returns – No – Appeal allowed
Citations:
[2018] UKFTT 662 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 07 December 2022; Ref: scu.632418