Daniel O-™Doherty v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 244 (TC) (02 July 2021)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Daniel O-™Doherty v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 244 (TC) (02 July 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08193.html
Cite as: [2021] UKFTT 244 (TC)

Decision Number:	TC 08193
Appellant:	Daniel O-™Doherty
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Miss Jane BAILEY
Date Of Decision:	02/07/2021
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VALUE ADDED TAX - personal liability notice - whether underlying VAT assessment on company can be challenged - Andrews followed - whether Appellant discharged burden of displacing HMRC figures for assessment on company - no - personal liability notice confirmed as issued

PDF Copy: [2021] UKFTT 244 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08193.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Daniel O-™Doherty v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 244 (TC) (02 July 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08193.html Cite as: [2021] UKFTT 244 (TC)