ASHLEY CHARLES TREES v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00092 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE RAJAH and JUDGE GUY BRANNAN on 26 February 2026
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VAT – penalties – director’s liability notice (DLN) – section 60 and 61 VATA 1994 – Kittel appeal in 2020 – HMRC expressly not pleading dishonesty – found that the Appellant’s company, through the Appellant, knew or should have known that its transactions were connected with the fraudulent evasion of VAT – the Kittel test – the findings of the 2020 Tribunal used by the FTT in 2024 in penalty proceedings under section 61 VATA against the Appellant on the grounds of his alleged dishonesty – whether an abuse of process – whether appellant’s appeal against issuing of the DLN should be allowed – appeal allowed
Updates to this page
Published 26 February 2026