Personal Liability for Inaccuracies in VAT Returns: Judd v Revenue & Customs

• The case involves penalties for inaccuracies in VAT returns and a personal liability notice given to a director
• The company’s appeal against VAT assessments was unsuccessful at the First-tier Tribunal, Upper Tribunal, and Court of Appeal
• The company was in liquidation by the time of the litigation against the assessments
• The appellant applied to amend grounds of appeal against the personal liability notice, but the application was objected to on the basis of it being an abuse of process
• The key issue in the case is whether there was sufficient identification between the company and the appellant to hold the appellant responsible for the outcome of the company litigation
• The application for the new ground was refused, but the application was permitted for other grounds related to deliberate inaccuracy and attribution to the then-director.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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