Les Howard

VAT Consultant

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Lucky not to be locked up!

31st May 2019

Les Howard

VAT Consultant

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Not only had the taxpayer failed to register for VAT, he sold alcohol on which duty had not been paid. His defence was that he was merely an employee, and he provided two letters to that effect. HMRC and the FTT rejected the letters (paras 28 & 29).

I note that HMRC had started a criminal investigation but seem not to have continued with that.

The decision is carefully written and avoids any specific finding of dishonesty. But the taxpayer lost on all grounds. And he is lucky he is not in prison!

http://www.bailii.org/uk/cases/UKFTT/TC/2019/TC07050.html

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Les Howard

VAT Consultant

As of April 2023, I will have 40 years' experience in VAT. Scary!

And I am now officially SEMI-retired.

I still work a little with vatadvice.org, the specialist VAT practice I founded, based in Cambridgeshire. I still sit on the Tax Tribunal from time to time. And I still do a very little VAT work for small charities.

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Lucky not to be locked up!

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