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Universal Flooring (Contractors) Ltd v Revenue and Customs (VAT - penalties imposed under ss60 and 61 VATA 1994 - dishonest conduct by the director -

[2023] UKFTT 282

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

9th March, 2023

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Byers v Revenue & Customs (VALUE ADDED TAX : penalty for under-declaration)	[2019] UKFTT 310	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2019	BAILII		2
Kendricks Planning Ltd v Revenue & Customs	[2014] UKFTT 767	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2014	BAILII		2
Walker v HMRC	[2013] UKFTT 375	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jul 2013	BAILII		3

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