- Tribunal confirmed agent’s awareness of supply chain fraud
- Knowledge was attributed to the Appellant
- HMRC needed to show Appellant’s failure to take reasonable steps
- Appellant did not demonstrate reasonable steps taken
- Appeal was dismissed with significant cost implications
- Case highlighted cost allocation in FTT proceedings
- Rule 10(1) allows cost orders for wasted costs, unreasonable conduct, or complex cases
- Complex cases require extensive evidence, long hearings, sophisticated legal issues, or substantial tax amounts
- Appellants must request exclusion from cost liability within 28 days in complex cases
- Eurolaser did not opt-out, resulting in liability for HMRC’s costs
- Cost awards may apply for unreasonable appeals, emphasizing the need for professional advice
Source: deeksvat.co.uk
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.
