- Appeal against HMRC’s decisions to issue personal liability notices to appellants for penalties issued to Two Bros Restaurant Brands Limited
- Penalties arose following an HMRC VAT visit and enquiry in respect of Two Bros
- Till data discrepancies led to VAT assessment and subsequent penalty assessment
- Two Bros went into liquidation on 16 July 2018
- Penalty assessment issued to Two Bros on 16 April 2019 for deliberately submitting incorrect VAT returns
- Penalty liability notices issued to directors equally due to deliberate inaccuracies and insolvency of the company
- Tribunal provided with electronic bundles totaling over 40,000 pages of documents, including bank statements, purchase invoices, till reports, and witness statements.
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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