- The FTT dismissed appeals by Eurolaser IT Ltd against VAT assessments and penalties under Kittel and Mecsek principles.
- The self-employed agent knew or should have known of fraud in the supply chain.
- This knowledge is attributed to the Appellant, making them liable.
- HMRC must show reasonable steps were not taken by the Appellant, which they failed to do.
- The Appellant did not take reasonable steps to prevent participation in the Mecsek fraud.
- The appeal against the Kittel and Mecsek assessments and penalties was refused.
Source: claritaxnews.com
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.
