- In Gill v HMRC, a director appealed Personal Liability Notices issued for VAT return inaccuracies.
- The First-tier Tribunal found HMRC had not proved the director acted deliberately.
- The tribunal noted section 455 liabilities meant the non-disclosure could not be treated as deliberate.
- As a result, the Personal Liability Notices were reduced.
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.
