Solar Power PV LTD v The Commissioners For Her Majesty's Revenue & Customs, TC 05154
| Jurisdiction | UK Non-devolved |
| Judge | Jonathan CANNAN |
| Judgment Date | 07 June 2016 |
| Neutral Citation | [2016] UKFTT 0400 (TC) |
| Respondent | The Commissioners For Her Majesty's Revenue & Customs |
| Appellant | Solar Power PV LTD |
| Reference | TC 05154 |
| Court | First-tier Tribunal (Tax Chamber) |
[2016] UKFTT 0400 (TC)
TC05154
Appeal number:TC/2015/04130
VAT – penalty – Schedule 24 Finance Act 2007 – inaccuracy in VAT
returns – whether deliberate – special circumstances – proportionality –
appeal dismissed
FIRST-TIER TRIBUNAL
TAX CHAMBER
SOLAR POWER PV LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S Respondents
REVENUE & CUSTOMS
TRIBUNAL:
JUDGE JONATHAN CANNAN
MRS GAY WEBB
Sitting in public in Manchester on 28 January 2016
Mr Andrew Ronnan, director for the Appellant
Mr John Nicholson of HM Revenue & Customs for the Respondents
© CROWN COPYRIGHT 2016
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