In HMRC v Laurence Donnelly [2021] UKUT 0296, the Upper Tribunal (UT) determined that a point agreed between the taxpayer and HMRC was not open to review by the First Tier Tribunal (FTT). The FTT decision which ignored this agreed fact was overturned, VAT penalties were due and the proprietor was personally liable for them.
Source: rossmartin.co.uk
