Sacutia Healthcare Ltd (TC6844)
The taxpayer Sacutia Healthcare Ltd supplied healthcare products. The sole director was TB but her father RB undertook most of the day-to-day work in the business.
HMRC raised assessments because the company had made several errors in its VAT accounting. It did not produce evidence for its supposed exports – documents were made out to another of RB’s companies (Cleanliness Ltd) and HMRC confirmed there was no record of Sacutia as an exporter.
Output tax was not properly dealt with on deposits received from customers.
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