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About This Webinar
Let’s get personal and talk about company penalties which can be transferred to company officers personally where HMRC can prove that they knew or should have known about the fraudulent evasion of VAT within your supply chain.

Free 30-minute webinar on the application of company penalties and personal company officer penalties under section 69D of the VAT Act 1994.
Agenda
  • Brief overview of the Kittel Principle
  • Section 69c penalties
  • Section 69d penalties
  • How can I avoid the risk personally?
Presenter
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Hanna Sandford
Hanna has started at the deep end in terms of dealing with HMRC VAT inspections and has assisted clients in defending themselves against input tax denials on the basis of the Kittel principle (“known or should have known”). This includes spending a great deal of time talking about Supply Chain Management and due diligence, with both clients and HMRC.
Hanna has also developed a good rapport with various HMRC officers in the Fraud Investigation Service which enables her to hold open discussions about different topics and obtain an understanding of HMRC’s view on certain matters – albeit very often they “agree to disagree”!
Recently, this rapport has enabled Aspire to obtain a greater understanding of the penalty regimes which can be applied in “Kittel” cases and also the risk posed to directors personally.