In the First -Tier Tribunal (FTT) case of Apollinaire Ltd and Mr Z H Hashmi the issues were:
- whether the appellant’s input tax claim was valid
- were the director’s actions “deliberate”
- was a Personal Liability Notice (PLN) appropriate?
Source Marcus Ward
Latest Posts in "United Kingdom"
- Autumn Budget VAT Consultation May Affect Social Housing and Real Estate Sector Compliance
- VAT IOSS Scheme: Intermediary Registration Available from April 2026 for Non-EU Businesses
- UK Tribunal Ruling Paves Way for 5% VAT on Public EV Charging, Treasury Reviews Policy
- Court Rules Public EV Charging Should Have Reduced 5% VAT Instead of 20%
- Intermediary Registration for UK Import One Stop Shop Scheme Opens April 2026
