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VAT - whether assessment made to best judgement - yes - whether behaviour deliberate - yes - assessment and penalty upheld and appeal dismissed
The hearing took place on 13 and 14 October 2021 by video.� A face to face hearing had not been listed because of the coronavirus pandemic.
Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings.� The hearing was therefore held in public.
             This was the appeal of RNS Utilities Ltd (�the Company�) against the following decisions made by Mrs Hillary Carr, an Officer of HM Revenue & Customs (�HMRC�):
(1)           �an assessment to Value Added Tax (�VAT�) of �190,987 for periods 03/14 to 03/17; and
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