One Call Consultants Ltd & Anor v Revenue and Customs (VAT - Kittel - knew or should have known - personal liability notice)
One Call Consultants Ltd & Anor v Revenue and Customs (VAT - Kittel - knew or should have known - personal liability notice) [2026] UKFTT 156 (TC) (26 January 2026)
The First-tier Tribunal dismissed One Call Consultants Ltd and Mr McGrail’s appeals against VAT input tax denials, deregistration, and penalties under the Kittel principle.
- Vat fraud
- Input tax denial
- Kittel principle
- Personal liability notice
- Company officer penalties
- Deregistration for vat fraud