Company VAT penalty can be a liability of an “officer”

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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

  1. There is a penalty payable by the company for a deliberate failure.
  2. The individual on whom HMRC seek to impose liability is an “officer” of the company.
  3. The deliberate failure is attributable to that officer.