Hm Courts Tribunals Service
March 14
10:58
2023
Read full decision
VALUE ADDED TAX penalties paragraph 1 Schedule 24 Finance Act 2007 Appellant submitted VAT returns showing zero-rated export transactions for which it did not hold evidence of export - whether FTT made findings of fact from which it could properly conclude that inaccuracy was deliberate on Appellants part No - appeal allowed - decision remade and penalty reduced from deliberate to careless