- The case involved appeals against VAT-related Personal Liability Notices (PLNs) totaling £14,295,966 issued to Mr. Ellis as director of three companies.
- The Tribunal considered whether penalties for deliberate inaccuracy in VAT returns were correctly calculated and attributable to Mr. Ellis.
- The Tribunal found that the deliberate inaccuracies in VAT matters were attributable to Mr. Ellis and upheld the penalties.
- The VAT-related appeal was 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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