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Tribunal Finds Blind-Eye Knowledge Equals Deliberate Inaccuracy in Option to Tax Case

  • The Tribunal dismissed the appeal in a case involving the option to tax, undeclared output tax, and a personal liability notice.
  • The Tribunal found that “blind-eye knowledge” (willful ignorance) was sufficient to conclude the inaccuracy was deliberate.
  • The case highlights that failing to ask obvious questions can be as risky as knowingly ignoring the truth.

Source: deeksvat.co.uk

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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