Marlow Rowing Club v The Commissioners for HM Revenue and Customs: [2020] UKUT 0020 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Poole on 22 January 2020.
Read the full decision in .
VAT Penalty for issuing incorrect zero-rating certificate – appellant had sought advice from accountants and counsel - whether FTT erred in law in concluding appellant did not have reasonable excuse – yes – decision set aside and remade- appeal allowed.
Published 23 January 2020