Peter Arakiel Brookes v The Commissioners for HM Revenue and Customs: [2016] UKUT 0214 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 6 May 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
6 May 2016

Read the full decision in Peter Arakiel Brookes v The Commissioners for HM Revenue and Customs: [2016] 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.

Published 1 December 2016