Zaman v Revenue and Customs: FTTTx 24 Jun 2021

Value Added Tax – Penalty for Inaccuracy

VALUE ADDED TAX – Schedule 24 Finance Act 2007 – penalty for inaccuracy in VAT returns – personal liability notice on director – was there an inaccuracy in the VAT returns? – company buying and selling of alcohol held in warehouses in France and Germany – was place of supply the UK? – burden of proof on HMRC – held: not proven that place of supply was UK – appeal allowed

Zachary Citron TJ
[2021] UKFTT 228 (TC)
England and Wales


Updated: 10 November 2021; Ref: scu.663777