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P Brookes v HMRC

In P Brookes v HMRC [2016] UKUT 214 (6 May 2016) the UT found that the FTT had been wrong to find that the taxpayer had been dishonest.

Until April 2009 a company could be liable to a penalty under VATA 1994 s 60 if it dishonestly obtained or sought to obtain a VAT credit to which it was not entitled. Under s 62 the penalty could be recovered from a director of the company if the conduct giving rise to the penalty was ‘in whole or in part attributable to the dishonesty’ of the director. The issue was whether Mr Brookes a company director had been dishonest.

Following a visit by HMRC Mr Brookes had been asked to provide invoices issued by a contractor to substantiate VAT repayment claims by his company. He had requested those from the contractor...

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