CPR Commercials Ltd v R & C Commissioners
Jurisdiction | UK Non-devolved |
Judgment Date | 07 March 2023 |
Neutral Citation | [2023] UKUT 61 (TCC) |
Court | Upper Tribunal (Tax and Chancery Chamber) |
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2 cases
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MARK CAMPBELL v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00265 (TCC)
...reasons might be relevant to a consideration of whether Mr Campbell acted carelessly 4 See now in addition CPR Commercials Ltd v HMRC [2023] UKUT 61 (TCC). 19 in not notifying a liability to tax, but, as we have explained, that was not the question before the FTT. The application by the FTT......
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CPR Commercials Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00061 (TCC)
...[2023] UKUT 00061 (TCC) Case Number: UT/2022/000011 UPPER TRIBUNAL (Tax and Chancery Chamber) Rolls Building London EC4A 1NL VALUE ADDED TAX – penalties – paragraph 1 Schedule 24 Finance Act 2007 – Appellant submitted VAT returns showing zero-rated export transactions for which it did not h......