- The case involves an appeal regarding VAT and the failure to keep necessary documents to verify returns.
- The tribunal has substituted ‘best judgment’ assessments and imposed penalties.
- The appeals have been dismissed.
- The director’s personal liability notice has been determined on the papers under Rule 29(1).
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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