Tax

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio)

[2026] UKFTT TC 582First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER Sitting at Taylor House, LondonHeard on: 2 March 2026 (reading day) to 6 March 2026 Judgment Date: 14 April 2026 B e f o r e :”

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