- Akin Kog appealed a Personal Liability Notice for £38,749.73 related to his company’s VAT penalty on a property sale.
- The company had opted to tax the property but failed to charge VAT on rents and the sale.
- Kog claimed he was unaware of the VAT obligation, but the Tribunal found he suspected VAT was due and deliberately chose not to confirm with HMRC.
- The Tribunal described his conduct as “blind-eye knowledge.”
- The appeal was dismissed and the Personal Liability Notice was upheld due to deliberate inaccuracy in the VAT return.
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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