- Appeal in the First-tier Tribunal (Tax) regarding denial of VAT input tax
- Appellant is Alex Harries trading as Glam Tanning and Beauty
- HM Revenue and Customs denied input tax claims for various VAT accounting periods
- Reasons for denial include connection to fraudulent loss of VAT and lack of valid invoices
- Penalties imposed on the Appellant for deliberate and concealed behavior
- Appeal dismissed after hearing in September 2024
- Appellant represented herself, Respondents represented by Christopher Foulkes
- Various decisions made by HMRC regarding denial of input tax claims and imposition of penalties
Source: bailii.org
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.