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
Read full decision in
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
Updates to this page
Published 29 November 2021