- The Upper Tribunal (UT) granted Eurolaser IT Ltd permission to appeal the First-tier Tribunal’s (FTT) decision upholding VAT assessments and penalties under the Kittel and Mecsek principles.
- The FTT’s findings that Mr Darr knew or should have known about the fraudulent transactions were challenged as inconsistent with unchallenged evidence from Mr Pallister.
- The UT found arguable errors in the FTT’s reliance on certain findings of fact and inferences.
- The UT also found the FTT may have erred in law by considering Mr Darr’s prior involvement with ESSL as evidence of a propensity to commit similar offences.
Source: claritaxnews.com
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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