Giles v Revenue & Customs [2009] UKFTT 109 (TC) (18 May 2009)

Giles v Revenue & Customs [2009] UKFTT 109 (TC) (18 May 2009)

Appellant's admitted dishonesty rendered him liable for the penalty under s.61 VATA. Even if other directors had knowledge, the penalty amount was proportionate to appellant's conduct. Proper notice was served and procedural requirements met.

Source-derived case information.

Citation
[2009] UKFTT 109 (TC)
Parties
Appellant: Gary Giles; Respondents: The Commissioners for Her Majesty's Revenue and Customs (Value Added Tax)
Jurisdiction
United Kingdom
Judgment Date
18 May 2009
Procedural Posture
VAT Penalty Appeal / First Tier Tribunal (tax) Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Penalties, Dishonest Evasion, Director Liability, Apportionment of Penalty
Tax Law VAT Penalties Dishonest Evasion Director Liability Apportionment of Penalty

Source-derived case record

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Parties

Gary Giles

Appellant

The Commissioners for Her Majesty's Revenue and Customs (Value Added Tax)

Respondents

Procedural Posture

VAT Penalty Appeal / First Tier Tribunal (tax) Final Judgment

Legal Issues

  1. 1 Is the appellant solely liable for the reduced VAT penalty under s.61 VATA?
  2. 2 Did other directors have knowledge or involvement in the dishonest conduct?
  3. 3 Was proper notice served under s.61 VATA?

Ratio Decidendi

Appellant's admitted dishonesty rendered him liable for the penalty under s.61 VATA. Even if other directors had knowledge, the penalty amount was proportionate to appellant's conduct. Proper notice was served and procedural requirements met.

Court Disposition

Appeal dismissed

Orders

  • Appellant liable for £7,274 VAT penalty
  • Appellant to pay £750 towards HMRC's costs within 42 days