CPR Commercials Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00061 (TCC)
Upper Tribunal Tax and Chancery decision of Justice Miles and Judge Sinfield on 07 March 2023
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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 Appellant’s part – No - appeal allowed - decision remade and penalty reduced from deliberate to careless
Published 14 March 2023