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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Daniel O-™Doherty v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 244 (TC) (02 July 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08193.html
Cite as: [2021] UKFTT 244 (TC)
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| Decision Number: | TC 08193 |
| Appellant: | Daniel O-™Doherty |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Miss Jane BAILEY |
| Date Of Decision: | 02/07/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX - personal liability notice - whether underlying VAT assessment on company can be challenged - Andrews followed - whether Appellant discharged burden of displacing HMRC figures for assessment on company - no - personal liability notice confirmed as issued |