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Updated: Aug 4, 2020

Hammad Baig appeared for the Appellant in Byers v Revenue & Customs [2019] UKFTT 310 (TC) (13 May 2019). The appeal was against a VAT Civil Evasion Penalty Notice by the HMRC pursuant to s 61 of the Value Added Tax Act (‘VATA’).The penalty was imposed on the Appellant on the basis that an under-declaration of VAT by the company BSL Auto Services (South) Limited, a company of which the Appellant was a director, was attributable to his dishonest conduct.

The disputed decision was HMRC’s assessment notice dated 6 October 2008, in which HMRC held that BSL’s conduct which resulted in the under-declaration of VAT was in whole or in part attributable to Mr Byers’ dishonesty.

The issues considered by the Tribunal included:

· The penalty for under-declaration;

· Whether delays in proceedings have interfered with Appellant’s Article 6 Convention rights;

· Whether the Appellant was dishonest within the meaning of s 61 of VATA

· Credibility issue of witness evidence;

· The test of dishonesty for civil evasion penalty;

· Whether apportionment of penalty between the company’s deceased officers; and

· Whether penalty liability ‘discrete’.

Please do not hesitate to contact Hammad Baig's clerk's should you have any queries as to any of the above.


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