In the First-tier Tribunal, Rebecca Sheldon acted on behalf of the Appellant, Michael Robinson. This appeal concerned a Personal Liability Notice issued to Mr Robinson on the 1st of December 2018, in the amount of £31,933.30 for the VAT accounting periods 11/15 to 08/17, on the grounds that he had continued to submit VAT returns on the cash accounting basis after HMRC had withdrawn permission to use that basis. This appeal was allowed, as HMRC failed to demonstrate that Mr Robinson’s action amounted to a deliberate inaccuracy. This meant that no penalty for a deliberate inaccuracy was due and therefore the personal liability notice was diminished. For more information on this case, please view the judgment.