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M Malik v HMRC

In M Malik v HMRC [2019] UKFTT 370 (12 June 2019) the FTT found that an employee of a company who was responsible for its financial affairs and management was a ‘manager’ for the purpose of FA 2008 Sch 41 para 22. 

Between 2013 and 2017 Mr Malik worked for a company Newham which operated a pizza franchise in Barking Road East London. Following an investigation HMRC concluded that the takings had been supressed and that Newham should have been registered for VAT from early 2014. It imposed a £138 692 penalty on Newham under FA 2008 Sch 41 in respect of its failure to notify HMRC of its obligation to register for VAT. HMRC also sent personal liability notices to Newham’s director Mr Munaim and to Mr Malik (who was not a director) making each of them liable to pay...

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