In the First-tier Tribunal, Rebecca Sheldon acted on behalf of the Appellants, Apollinaire Ltd and Mr Zakir Hussain Hashmi. This appeal was against a VAT Notice of Assessment dated 27th of March 2018 reducing the recovery of input tax by £98,417.85 and amending the output tax by an increase of £4,772.04 for the VAT period 01/16. Apollinaire also appealed a Notice of Assessments for VAT periods 07/16, 10/16 and 01/17 in the total sum of £24,248. Mr Hashmi appealed against a Personal Liability Notice issued to him on the 21st of August 2018 and it was debated as to whether his actions as the director were to be considered deliberate. For more information on this case, please view the judgment.