Sweetmotion Ltd v Revenue and Customs (VAT - Kittel - fast moving consumer goods - knew or should have known - company penalty - mitigation)
Sweetmotion Ltd v Revenue and Customs (VAT - Kittel - fast moving consumer goods - knew or should have known - company penalty - mitigation) [2026] UKFTT 657 (TC) (05 May 2026)
The tribunal upheld a Kittel-based VAT input tax denial in part and reduced a VAT company penalty, finding Sweetmotion should have known of fraud from 19 January 2021.
- Vat fraud
- Input tax deduction
- Kittel principle
- Company penalty
- Mitigation of penalty
- Vat-fraud