In the First-Tier Tribunal (Tax Chamber), Rebecca Sheldon acted successfully for the taxpayers in a case concerning VAT Fraud and the application of the Kittel Test. The FTT ruled that the Appellants neither knew nor should have known about fraud in the supply chain. The appeal was allowed against HMRC’s denial of input VAT, the company penalty and personal penalty issued against the director. We congratulate Rebecca on this fantastic achievement!
For more information on this case, please view the judgment: