PERSONAL LIABILITY NOTICE – penalty issued to sole director of company – company had been assessed to VAT as a result of denial of input tax deduction on Kittel grounds – whether inaccuracies in company’s VAT return – whether any such inaccuracies were deliberate, including significance of whether inaccuracy upheld on basis of knew or should have known – whether any deliberate inaccuracies were attributable to Appellant – held company should have known, insufficient to constitute deliberate inaccuracy – appeal allowed
Source: bailii.org
