VAT and Duties Tribunal 8 March 2007, v 20047 (Van Wyke Consulting v Her Majesty's Revenue & Customs)

Caroline Van Wyke (the Appellant) appeals against assessments to value added tax (VAT) and misdeclaration penalties as follows: an assessment (notice of assessment dated 15 November 2002) in the sum of £19,902 for the periods 03/01, 06/01, 12/01 and 06/02 and an assessment (notice of assessment dated 20 December 2002) in the sum of £13,328 for the periods 12/99, 03/00, 06/00, 09/00, 12/00 and