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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) >> Revenue and Customs v Laurence Donnelly [2021] UKUT 296 (TCC) (26 November 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/296.html Cite as: [2021] BVC 520, [2021] UKUT 296 (TCC), [2021] STI 2840

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Revenue and Customs v Laurence Donnelly [2021] UKUT 296 (TCC) (26 November 2021)

VAT - Penalty - Personal liability notice - whether FTT erred by deciding that HMRC had failed to prove the amount of the penalty - yes - as the relevant matter was not in dispute - appeal allowed