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.

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.

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