The Upper Tribunal (UT) case of CPR Commercials Limited [2023] UKUT 61(TCC) has highlighted the importance difference between deliberate errors and careless errors within the context of VAT penalties.The appellant sold used commercial vehicles to customers including VAT registered businesses in Ireland. It charged the zero-rate of VAT on those supplies to Ireland on the basis the vehicles had been removed from the UK.
Source: saffery.com
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