FTT: COONLEY TRADING LTD & Anor – whether the first appellant was entitled to the disputed input tax claimed on VAT returns

VAT – whether the first appellant was entitled to the disputed input tax claimed on VAT returns – no – whether the penalty is due on the basis that the behaviour leading to the inaccuracies was deliberate – yes – Personal Liability Notice – whether deliberate inaccuracy – yes – appeals dismissed

Source: bailii.org

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