The Secretary of State for Business and Trade v James Bernard Low

The Secretary of State for Business and Trade v James Bernard Low

Mr Low's conduct as director, including causing and allowing the company to participate in transactions connected with fraudulent VAT evasion and permitting wrongful VAT claims, fell below the standards of probity and competence required, making him unfit to be concerned in the management of a company under section 6 CDDA.

Parties
Claimant: The Secretary of State for Business and Trade; Defendant: James Bernard Low; Defendant: Sarah Katie Maria Bartlett
Jurisdiction
England and Wales
Judgment Date
07 December 2024
Procedural Posture
Director Disqualification Proceedings / Final Judgment
Outcome
disqualification order made against James Bernard Low for 10 years under section 6 CDDA
Legal Topics
Director Disqualification, MTIC VAT Fraud, Unfitness of Directors, Fraudulent VAT Claims
Company Law Insolvency Law Tax Law Director Disqualification MTIC VAT Fraud Unfitness of Directors Fraudulent VAT Claims

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Parties

The Secretary of State for Business and Trade

Claimant

James Bernard Low

Defendant

Sarah Katie Maria Bartlett

Defendant

Procedural Posture

Director Disqualification Proceedings / Final Judgment

Legal Issues

  1. 1 Whether Mr Low's conduct as director made him unfit to be concerned in the management of a company under section 6 CDDA
  2. 2 Whether Mr Low caused or allowed the company to participate in transactions connected with fraudulent evasion of VAT
  3. 3 Whether Mr Low caused or allowed wrongful VAT claims

Ratio Decidendi

Mr Low's conduct as director, including causing and allowing the company to participate in transactions connected with fraudulent VAT evasion and permitting wrongful VAT claims, fell below the standards of probity and competence required, making him unfit to be concerned in the management of a company under section 6 CDDA.

Court Disposition

disqualification order made against James Bernard Low for 10 years under section 6 CDDA

Orders

  • James Bernard Low is disqualified from acting as a director or being concerned in the management of a company for a period of 10 years