The Commissioners for HM Revenue and Customs v Laurence Donnelly [2021] UKUT 0296 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Jonathan Richards on 26 November 2021
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VAT – Penalty – Personal liability notice – whether FTT erred by deciding that HMRC had failed to prove the amount of the penalty – yes – as the relevant matter was not in dispute – appeal allowed
Published 29 November 2021