Rainer Hughes

1.2M Personal Liability Notice against a Company Director successfully quashed

Success for Rainer Hughes (instructing David Bedenham of 11KBW) in significant Kittel personal liability case.

In Bachra v HMRC, HMRC denied a company input tax on the Kittel basis and issued it with penalties under Schedule 24 of the Finance Act 2007. HMRC then issued Personal Liability Notices (in the amount of £1.2 million) to the director of the company on the basis that inaccuracies in the company’s vat returns were deliberate and attributable to the director.

After a hotly contested 6 day hearing, the Tribunal allowed the director’s appeal in full and quashed the personal liability notices.

Please contact Rainer Hughes for expert advice on all matters pertaining to Excise, VAT and Personal Liability Notices. Preparation and dedication leads to success.