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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Pink Eco Clean v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 658 (TC) (08 November 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06806.html
Cite as: [2018] UKFTT 658 (TC)
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| Decision Number: | TC 06806 |
| Appellant: | Pink Eco Clean |
| Respondent: | Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 08/11/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | VAT - inaccuracies in returns - Schedule 24 to Finance Act 2007 - omissions in invoicing associate business for services supplied - whether inaccuracies -˜careless-™ - under-statement of the value of deemed supply on de-registration - whether behaviour -˜deliberate-™ - whether special reductions - appeal allowed in part |