Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 6 May 2016.
Read the full decision in Peter Arakiel Brookes v The Commissioners for HM Revenue and Customs:  UKUT 0214 (TCC).
VAT – section 61 of the Value Added Tax Act 1994 – whether conduct
giving rise to a penalty was “attributable to the dishonesty” of the appellant.
1 December 2016
Release date: 6 May 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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