VALUE ADDED TAX – case remitted by Upper Tribunal to same panel of FTT after original FTT decision set aside (error as to burden of proof) – Schedule 24 Finance Act 2007 – penalty for inaccuracy in VAT returns – personal liability notice on director – was there an inaccuracy in the VAT returns? – taxpayer challenging underlying assessment –– was place of supply outside the UK? – burden of proof on appellant to show assessment incorrect – held (after weighing of evidence): appellant had discharged burden of proof – appeal allowed
Source: bailii.org
