The Secretary of State for Business, Energy and Industrial Strategy v Rosenblatt

The Secretary of State for Business, Energy and Industrial Strategy v Rosenblatt

The defendant knew, or wilfully shut his eyes to the fact, that all 43 impugned transactions were connected with fraudulent evasion of VAT; his conduct as director was unfit and merits disqualification.

Parties
Claimant: The Secretary of State for Business, Energy and Industrial Strategy; Defendant: Andrew Scott Rosenblatt
Jurisdiction
England and Wales
Judgment Date
09 November 2016
Procedural Posture
Director's Disqualification Claim / Judgment After Trial
Outcome
Claim allowed; defendant found unfit to be concerned in the management of a company.
Legal Topics
Director's Disqualification, VAT Fraud, Missing Trader Fraud, Due Diligence, Unfit Conduct
Company Law Insolvency Law Tax Law Director's Disqualification VAT Fraud Missing Trader Fraud Due Diligence Unfit Conduct

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Parties

The Secretary of State for Business, Energy and Industrial Strategy

Claimant

Andrew Scott Rosenblatt

Defendant

Procedural Posture

Director's Disqualification Claim / Judgment After Trial

Legal Issues

  1. 1 Whether the defendant's conduct as director made him unfit to be concerned in the management of a company
  2. 2 Whether the defendant knew or should have known that BMS's transactions were connected with VAT fraud

Ratio Decidendi

The defendant knew, or wilfully shut his eyes to the fact, that all 43 impugned transactions were connected with fraudulent evasion of VAT; his conduct as director was unfit and merits disqualification.

Court Disposition

Claim allowed; defendant found unfit to be concerned in the management of a company.

Orders

  • Defendant disqualified from acting as director or being concerned in the management of a company for 13 years.