- FTT dismissed appeals against denial of input VAT connected to fraudulent loss of VAT and associated penalties in the case of Harris t/a Glam Tanning and Beauty v HMRC
- Ms. Harries should have known that her transactions with Aware were connected to fraudulent evasion of VAT
- Invoice from Aware on 5 July 2021 was not valid and could not support a claim for deduction of input tax
- HMRC’s decision not to accept replacement invoice was reasonable
- Appeal against Section 69C Decision cannot succeed as transactions were connected to fraudulent evasion of VAT
- Behaviour of Ms. Harries leading to inaccuracy in VAT return was deliberate
- Penalty of £15,755 upheld by FTT as there were no special circumstances warranting a reduction
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
