- The case is about a VAT penalty assessed to Black Wolf Ltd for inaccurate VAT returns.
- HMRC issued a penalty liability notice (PLN) to the appellant, Leonard Toye, for 100% of the penalty.
- The PLN amount is £6,127.77.
- The appellant was a director and shareholder of the company during the periods in question.
- The appellant appealed the PLN.
- HMRC argued that the inaccuracies in the VAT returns were deliberate and attributable to the appellant.
- The appellant argued that the underlying assessment was wrong and that the PLN was invalidly issued.
- The Tribunal found that the appellant was liable for the PLN.
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.
