Judge Robin Vos, Richard Law

Decision released 12 June 2019

VAT – penalty for deliberate and concealed failure to notify requirement to register for VAT – personal liability of an officer of the taxpayer – paragraph 22 of schedule 41 to Finance Act 2008 – was the appellant a shadow director or manager of the taxpayer – appeal dismissed

Mohammed Abdul Malik [2019] UKFTT 0370 TC


Mr Malik received a personal liability notice following the failure of the company he worked for to pay a penalty. The penalty had been issued due to the company’s deliberate and concealed failure to register for VAT at the proper time.

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