In Subway (Staines Central) Limited v HMRC [2020] TC07943, the First Tier Tribunal (FTT) upheld HMRC’s assessment of under-declared output VAT and associated inaccuracy penalties.

The company appealed to the FTT, which upheld the assessment and penalties charged, finding:

Useful guides on this topic 

Food: catering and takeaway
If food is purchased from a supermarket, one rule may apply. If the same food is bought from a café a different rule could apply. There are also differences between hot food, cold food, food consumed on-premises, food off-premises.

Penalties: Errors in Returns and Documents
What penalties apply if you make an error or mistake? How are penalties calculated? How do you check penalties? What can you do if you receive a penalty?

How to appeal a tax penalty
What are the steps in making an appeal? What should your appeal cover? What does recent case law say on this topic?

External links

Subway (Staines Central) Limited v HMRC [2020] TC07943