Dhalomal Kishore v The Commissioners for HM Revenue and Customs: [2020] UKUT 0233 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Raghavan on 22 July 2020.
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VAT inaccuracy penalty under s63 VATA 1994 notified after appellant trader鈥檚 Kittel appeal struck out 鈥� FTT鈥檚 decision on time at which penalty liability accrued and whether FTT had jurisdiction under Garage Molenheide in relation to HMRC鈥檚 set-off of penalty amounts against amounts due to appellant upheld 鈥� FTT鈥檚 decision to strike out appellant鈥檚 grounds on basis of Henderson v Henderson abuse of process, and in relation to Article 6 ECHR delay overturned - appeal allowed in part.
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Published 22 July 2020