Peter Arakiel Brookes v The Commissioners for HM Revenue and Customs: [2016] UKUT 0214 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 6 May 2016.
Read the full decision in .
VAT 鈥� section 61 of the Value Added Tax Act 1994 鈥� whether conduct giving rise to a penalty was 鈥渁ttributable to the dishonesty鈥� of the appellant.
Updates to this page
Published 1 December 2016