- Tribunal Judge Nigel Popplewell presided over the case involving Jeneruhl Trading Limited and Vivek Nayar against HMRC
- The case involved a debarring application by the second appellant and case management applications by both appellants
- HMRC issued assessments and penalties to the first appellant for VAT periods, leading to the second appellant being held personally liable
- The appellants sought further particulars, disclosure, and case management directions
- The debarring application was refused, but the application for specific disclosure was partially allowed
- The case involved fraudulent evasion of VAT in transactions related to scrap metal, plastic goods, and second-hand clothing
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.
