A recent case before the tax tribunal saw the liability for a late VAT registration penalty being passed on to a manager of the company. HMRC have the power to impose such a penalty on an individual where:
- There is a penalty payable by the company for a deliberate failure
- The individual on whom HMRC seek to impose liability is an “officer” of the company
- The deliberate failure is attributable to that officer
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August 12th, 2019
