How HMRC lost a £25m VAT and excise duty appeal

On 5 October 2022 the First-tier Tribunal released its decision in Sintra Global and Malde (TC8615) in which it upheld appeals against VAT and duty assessments as well as personal liability notices totalling more than £25m.

The case was heard over three months in the tribunal in London this spring. The success of the appeal was a result of nine years of work by the defence team SKS (GB) Limited Freeths Solicitors Manchester and leading counsel from Lincoln House Chambers.

From an early stage HMRC fraud investigation service excise team in Leeds was presented with evidence that contradicted and undermined its case.

The First-tier Tribunal judged that HMRC had either deliberately ignored or failed to consider relevant information. The decision is a damning indictment of how HMRC conducted this investigation.

Background

The outcome of the appeal is a result of years of painstaking work which...