- One Call Consultants Ltd (OCC) and its director Lewis McGrail appealed HMRC’s denial of £314,401 in input tax and £115,032 in penalties related to VAT fraud.
- OCC’s transactions with four payroll providers were found to be connected to fraudulent VAT evasion, with all providers being tax defaulters.
- The Tribunal determined McGrail knew or should have known about the fraud, citing inadequate due diligence, generic contracts, and the orchestrated nature of the scheme.
- The Tribunal dismissed all appeals, finding McGrail’s later compliance efforts insincere and upholding OCC’s VAT deregistration as proportionate.
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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