TC09555 - [2025] UKFTT 00748 (TC)

MJ and MB were both appointed as a director on 14 April 2015.

PLNs were issued to both MJ and MB on in respect of the VAT Assessments and in respect of the Further VAT Assessments attributing the company penalty as to 42.4% (Footnote: ¹⁰) to MJ and 50% to MB vis a vis the penalties arising from the VAT and Further VAT Assessments and equally as between them regarding the corporation tax penalties. Initially these were issued for a period longer than the period for which the individuals were directors of the company but were subsequently amended.

For the reasons indicated in paragraph 160 we prefer the evidence provided in MJ and MB’s witness statements that they visited TSM frequently and at least daily in the first year after appointment as directors. Between visits they were in contact with the manager by telephone and that they were “hands on” managers actively engaged in the business.

As we have previously indicated we consider that they demonstrated a blatant disregard for the truth when giving evidence to us which we consider corroborates a continued willingness to deliberately make inaccurate statements intended to mislead.

We therefore find that the deliberate conduct was attributed to MJ and MB and the PLNs were correctly issued.