10 November 2014
FTT Decision: Kelly v HMRC
VAT – Assessment in case of incomplete or incorrect return – VATA s 73 – Penalty for dishonest evasion of VAT – VATA s 60 – INCOME TAX – Discovery assessment – TMA s 29 – Dispute concerning facts on which the assessments and penalties based – Appeal allowed
Barbara Belgrano, instructed by ASM Accountants, acted for the Appellant.
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