- The case involves Eurolaser IT Ltd and HM Revenue and Customs regarding VAT assessments and penalties.
- The issue is whether a self-employed agent knew or should have known of fraud in the supply chain.
- The tribunal found that the agent did have or should have had knowledge of the fraud.
- The tribunal also determined that this knowledge should be attributed to the appellant.
- HMRC needed to show that the appellant did not take reasonable steps to prevent the fraud.
- The tribunal concluded that reasonable steps were not taken by the appellant.
- The appeal by Eurolaser IT Ltd was refused.
- The case was heard on 24, 26, and 27 March 2025, with the judgment given on 4 April 2025.
- Tribunal Judge Amanda Brown KC and Gill Hunter presided over the case.
- Mr. L Ahmed represented the appellant, and Mr. J Olphert represented the respondents.
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.
