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Joint and Several Liability

Stephen Taylor Solicitor and Sally Hutchings Partner Ashton Law LLP warn everyone to be prepared for HMRC's increasing use of VATA 1994 s 77A
Value Added Tax Act 1994 (VATA) s 77A which was inserted into VATA by the Finance Act 2003 (coming into force on 10 April 2003) carries provisions available to HMRC to recover monies from any person if HMRC can show that the person had reasonable grounds to suspect that the VAT relating to any supply of certain goods would go unpaid. Until the 2007 Budget s 77A only applied to transactions relating to mobile telephone handsets and computer equipment (and related parts accessories and services). Therefore it was designed to specifically target traders in the mobile phone and...

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