The appellant appealed against a penalty for deliberate inaccuracies of £156,162.72 relating to EU supplies. HMRC concluded that the appellant had not followed correct procedures, and had not kept the required evidence to show that the goods had been sold to a customer VAT registered in another EU Member State (The Republic of Ireland). In addition, HMRC had made the Directors of the appellant personally liable for 50% of the penalty each.
The appellant’s main business activity was the sale of furniture. In April 2013, HMRC received a request for assistance from the Revenue Commissioners in the Republic of Ireland (IE) to verify supplies declared by the appellant on EC sales lists to T & C Ryan in the years 2010-2012. The request stated that T & C Ryan had stated that they did not quote their VAT number for the purchase of goods from Northern Ireland and did not purchase goods from there.
Mr Phillip
