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VAT Personal Liability Notice of about £220,000 withdrawn by HMRC

VAT personal liability notice

Our client received a VAT personal liability notice with regard to a VAT penalty of about £220,000 as he had been the sole Director of a company in the Motor Trade. HMRC had alleged that the company was involved with “fraudulent activity” in relation to a number of cars that had been “exported” to the Republic of Ireland.  HMRC had formed the view that the company Director had “personally gained, or attempted to gain,” from the alleged VAT fraud.  

We requested that HMRC undertake a VAT review of the decision at which point one of our VAT specialists made various detailed representations to HMRC on behalf of our client.  HMRC withdrew the Personal Liability Notice with the result being that the Director was not required to pay the VAT penalty.

https://www.solvevat.co.uk/vat-expertise/vat-expertise-vat-personal-liability-notice/

HMRC compliance handbook on VAT penalties for wrongdoing can be found at https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch98550

Meet The Team

Peter Smallwood Headshot vat director

PeterSmallwood

Peter has assisted a variety of clients including overseas businesses, large multi-national businesses, family businesses, partnerships and sole proprietors. Peter has represented clients at VAT ADR meetings and at the First-Tier Tax Tribunal. Initial negotiations with HMRC can be crucial and as a VAT specialist Peter has been able to make representations to HMRC that have resulted in a number of clients to successfully resolve matters without the need of further action. Peter has been instructed by a number of firms of Solicitor’s to provide expert witness reports in relation to VAT matters.

Experience

Peter has over 25 years’ experience as a leading VAT specialist working in the profession including being a VAT Director at Deloittes. Prior to working within the profession he worked as a Senior VAT Officer at what is now HM Revenue & Customs (HMRC). Indeed he remembers the days prior to HMRC when he worked at HM Customs & Excise (HMC&E) and before specialising in VAT his work experience included Excise Duty and Customs Duty matters.

Rachel Davies VAT litigator

RachelDavies

Rachel Davies began her working life in the legal profession. When appropriate Rachel will instruct Counsel on behalf of clients for some of the more complex appeals on which we are instructed. Some appeals were Counsel has been instructed by Rachel have resulted in HMRC conceding the matter only a matter of days before a hearing was due to take place.

Experience

She moved on and over 25 years ago began working with the VAT group at Deloitte. Rachel was instrumental in setting up Solve VAT in 2002 and almost the first matter she worked on was what ultimately turned out to be a successful appeal on behalf of a client to the High Court from what was then the VAT and Duties Tribunal.