- The case involves appeals against five decisions by the Respondents related to VAT issues.
- Opus Labour Services Ltd was penalized for VAT periods 07/18 to 04/19 with a penalty initially set at £383,119.20, later reduced to £333,504.60.
- Mr. Jason Giller received a personal liability notice for the same amount as the Opus penalty.
- Opus’s claim to input tax for VAT periods 07/19, 10/19, and 99/99 was denied due to connections with VAT fraud.
- A second penalty of £136,318.20 was imposed on Opus for the same periods.
- The tribunal found that the appellants did not know of the fraud connection and did not have ‘blind eye’ knowledge, but they should have known.
- The appeals 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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