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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Dhalomal Kishore v Revenue and Customs (VAT inaccuracy penalty) [2020] UKUT 233 (TCC) (22 July 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/233.html Cite as: [2020] UKUT 233 (TCC), [2020] BVC 539

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Dhalomal Kishore v Revenue and Customs: [2020] UKUT 233 (TCC) (22 July 2020)

VAT inaccuracy penalty under s63 VATA 1994 notified after appellant trader's Kittel appeal struck out - FTT's decision on time at which penalty liability accrued and whether FTT had jurisdiction under Garage Molenheide in relation to HMRC's set-off of penalty amounts against amounts due to appellant upheld - FTT's decision to strike out appellant's grounds on basis of Henderson v Henderson abuse of process, and in relation to Article 6 ECHR delay overturned - appeal allowed in part.