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Aizio Associated Ltd v Revenue And Customs (VAT - Penalties - Whether Co liable to penalty - Whether behaviour was deliberate (but not concealed) or careless)   flag 

[2023] UKFTT 576
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
29th June, 2023

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Zaman v HMRC [2022] UKUT 252 United Kingdom Upper Tribunal United Kingdom 16 Sep 2022 BAILII flag 2
HMRC v Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
3 Media Review 67 3 Media Review 67 Media Review 1

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