Appeal Dismissed: Input VAT Denial and Personal Liability Upheld on Kittel Grounds for One Call Consultants

• The FTT dismissed the appeal by One Call Consultants Ltd and its director, Mr McGrail, against HMRC’s denial of input VAT on Kittel grounds.
• The tribunal found that Mr McGrail and the company knew the transactions were connected to fraud.
• Mr McGrail’s evidence and due diligence were given little weight, as they appeared to be attempts to exonerate himself rather than prevent fraud.
• The request for mitigation of the personal liability penalty was rejected due to both substantive and procedural reasons.
• The appeal against the personal liability notice under s 69D VATA 1994 was also dismissed.

Source: claritaxnews.com

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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