Giles v Revenue and Customs: FTTTx 18 May 2009

FTTTx Value Added Tax – company liable to a penalty for dishonest evasion of VAT under s.60 VATA – penalty proposed to be recovered from the Appellant (as a ‘named officer’) under s.61 VATA – dishonesty on the part of the Appellant admitted – decision to apportion the whole of the penalty to the Appellant disputed – Appellant submitted on the facts that other directors of the company had knowledge of the dishonesty – that submission rejected – held that the Appellant’s dishonesty rendered him liable to the penalty in any event – Appeal dismissed


[2009] UKFTT 109 (TC)




England and Wales


Updated: 03 August 2022; Ref: scu.373643