VAT Act 1994 Sections 60 and 61

Advice on civil evasion penalties and personal liability

Sections 60 and 61 of the VAT Act 1994 can create serious exposure where HMRC alleges dishonest conduct connected with VAT.

HMRC may seek civil evasion penalties and, in some circumstances, personal liability from directors, managers or officers where it alleges they were involved in the conduct. These cases need a careful review of the evidence, role, knowledge and decision-making.

We can assist with

• Reviewing HMRC assessments and penalty notices
• Checking whether the evidence supports HMRC's allegation
• Preparing representations on behaviour and involvement
• Advising on disclosure, settlement, review and appeal options
• Coordinating with solicitors or accountants where required

Personal liability concerns should not be answered casually. A clear response can make a real difference to the direction of the case.