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.