Hanlon case: VAT Civil Evasion Penalty Appeal Decision

• Appeal by Thomas Hanlon against a decision by HMRC to make him liable as a director of a company for a civil evasion penalty
• Penalty issued for failure to file VAT returns from October 2016 to November 2017
• Company in liquidation and has not challenged the penalty
• Issues to determine: whether Hanlon behaved dishonestly and if penalty is attributable to that behavior, and if it is appropriate for all the penalty to be levied on him
• Hearing bundle of 560 pages, oral evidence from Hanlon and three HMRC witnesses
• Preliminary issues regarding introduction of new documents raised by Hanlon’s representative
• HMRC objected to admission of new documents with exception of the Appeal’s skeleton argument

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.