Hammad Baig appeared for the Appellant in Byers v Revenue & Customs [2019] UKFTT 310 (TC) (13 May 2019). The appeal was against a VAT Civil Evasion Penalty Notice by the HMRC pursuant to s 61 of the Value Added Tax Act (‘VATA’).The penalty was imposed on the Appellant on the basis that an under-declaration of VAT by the company BSL Auto Services (South) Limited, a company of which the Appellant was a director, was attributable to his dishonest conduct.
The disputed decision was HMRC’s assessment notice dated 6 October 2008, in which HMRC held that BSL’s conduct which resulted in the under-declaration of VAT was in whole or in part attributable to Mr Byers’ dishonesty.
The issues considered by the Tribunal included:
· The penalty for under-declaration;
· Whether delays in proceedings have interfered with Appellant’s Article 6 Convention rights;
· Whether the Appellant was dishonest within the meaning of s 61 of VATA
· Credibility issue of witness evidence;
· The test of dishonesty for civil evasion penalty;
· Whether apportionment of penalty between the company’s deceased officers; and
· Whether penalty liability ‘discrete’.
Please do not hesitate to contact Hammad Baig’s clerk’s should you have any queries as to any of the above.