Promeridian Services Ltd v Revenue and Customs: VAT, Kittel, and Personal Liability

• Promeridian Services Limited was incorporated in 2019 and registered for VAT.
• Mr Marian was the sole director and shareholder of Promeridian.
• Promeridian’s business involved commercial glazing, cladding, drylining, and commercial interiors.
• Total Construct Services Limited (TCS) supplied Promeridian with laborers.
• TCS did not properly account for VAT received from Promeridian, leading to a tax loss.
• TCS’s fraudulent behavior involved inflating its input tax and not keeping proper records.
• TCS went missing and defaulted after the period in question.
• Mr Marian was the sole director and shareholder of Promeridian.
• Mr Marian has worked in the construction industry since 2012, specializing in managing glazing and cladding projects.
• The appeal is against decisions to deny input tax, compulsorily deregister Promeridian from VAT, and issue a penalty against Promeridian.

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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