In Anthony Leach v HMRC [2019] TC 7180, the first tier tribunal found that a trader’s excessive claims for refunds of VAT was as a result of “deliberate and concealed” behaviour. The consequence is that HMRC can claim tax for the previous 20 years rather than four, and that the highest rates of penalty apply.

On appeal, the first tier tribunal found that destruction of records constitutes concealment and this was deliberate. 

 The assessments and penalties were upheld.

 Useful guides

Penalties and compliance

Best judgement assessments

External links

Anthony Leach [2019] TC 7180