[2019] EWCA Civ 554

Court of Appeal (Civil Division)

Lord Justice Gross, Lord Justice Peter Jackson, and Lady Justice Rose

Judgment delivered 3 April 2019

Value added tax – Company had dishonestly evaded VAT through involvement in MTIC fraud – Penalty for dishonest evasion of VAT levied against director – Whether penalty levied due to retrospective ‘gloss’ being put on VATA 1994, s. 60 and s. 61 – No – Appeal dismissed.

  The Court of Appeal considered an appeal by a director who was personally liable for a penalty as a result of his company having dishonestly evaded VAT.


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