The last 3 weeks have seen successful outcomes for David’s clients in 3 significant case.
In Bachra v HMRC, HMRC had denied a company input tax on the Kittel basis and issued it with penalties under Schedule 24 of the Finance Act 2007. HMRC had then issued Personal Liability Notices (in the amount of £1.2 million) to the director of the company on the basis that inaccuracies in the company’s vat returns were deliberate and attributable to the director. David acted for the director and successfully argued that the inaccuracies were not deliberate. The FTT allowed the appeal and quashed the Personal Liability Notices in full.
David was instructed by Sanjay Panesar of Rainer Hughes
The full decision in can be found here.
In Pavan Trading v HMRC, HMRC had denied the Appellant the right to zero-rate supplies made to customers in the United States on the basis that the Appellant did not hold sufficient evidence of export. HMRC issuing a corresponding assessment to output tax.
David successfully argued that the Appellant did have sufficient evidence of export and that HMRC had made multiple errors in their approach to the case. The FTT allowed the appeal in full.
David was instructed by Vince Curley of Vincent Curley & Co
The full decision in can be found here.
In TM and Others v HMRC, HMRC had denied a company input tax on the Kittel basis and issued it with penalties under Schedule 24 of the Finance Act 2007. HMRC had then issued Personal Liability Notices to the directors of the company on the basis that inaccuracies in the company’s vat returns were deliberate and attributable to the directors. After legal argument relating to the scope of the appeal and the preparation and service of detailed witness evidence on behalf of the Appellants, HMRC conceded the appeal in full.
David was instructed by Liban Ahmed of CTM Tax Litigation
