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.
Read the full decision in .
VAT inaccuracy penalty under s63 VATA 1994 notified after appellant trader’s Kittel appeal struck out – FTT’s decision on time at which penalty liability accrued and whether FTT had jurisdiction under Garage Molenheide in relation to HMRC’s set-off of penalty amounts against amounts due to appellant upheld – FTT’s decision to strike out appellant’s grounds on basis of Henderson v Henderson abuse of process, and in relation to Article 6 ECHR delay overturned - appeal allowed in part.
Published 22 July 2020