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.