- Massala Exotic Ltd was assessed by HMRC for £280,903 in unpaid VAT due to suppressed sales from 2013-2019.
- The company claimed multiple card machines were used for different businesses, but all payments went into one account.
- The tribunal found no credible evidence for the company’s explanation and concluded sales were deliberately understated.
- The VAT assessment and a £176,966 penalty were upheld, with personal liability imposed on the director.
- All appeals by the company and director were dismissed.
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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