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1st Tier Tribunal overturns VAT Dishonesty Finding | Regulatory Lawer

1st Tier Tribunal overturns VAT Dishonesty Finding | Regulatory Lawer

In a fully argued case, the First Tier Tribunal have overturned a finding of Dishonesly avoiding the payment of VAT under s61 of the Value Added Tax Act 1994 [VATA]. The assessment of a penalty of £89,001 was therefore quashed, and the decision gives a detailed explanation of the application of the Ghosh test for dishonesty in civil cases such as this.

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Jeremy Barnett leads the way in blockchain for construction and algorithmic trading

For 18 months, Jeremy Barnett has been working with Professors Philip Treleaven and Alan Penn at UCL, to develop research into the use of blockchain in conjunction with other emerging technologies. Jeremy was previously visiting professor of Law Informatics at Leeds University where he developed expertise in Online Dispute Resolution arising out of complex global disputes.

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