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Sacutia Healthcare v HMRC

Careless or deliberate inaccuracy

In Healthcare v HMRC [2018] UKFTT 699 (29 November 2018) the FTT found that inaccuracies in a return had been deliberate due to the taxpayer’s total lack of care but that there had been no concealment.

was a supplier of healthcare products. The products were designed by and manufactured and packaged by third parties. The sole director was Barnes although Barnes her father undertook most of the work in the business on a day to day basis.

Following a visit of Sacutia’s premises HMRC had issued an assessment and imposed penalties which related to deductions of input tax claimed in the absence of VAT invoices. Agreeing with HMRC the FTT found that documents provided by Sacutia’s supplier...

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