Colm Brendan Malone v The Commissioners for HMRC
Decision date: 2 February 2023
Neutral citation: [2023] UKFTT 98 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned two personal liability notices issued to Mr Malone after his company was assessed for deliberate and concealed VAT and corporation tax inaccuracies. The Tribunal found the company’s inaccuracies were deliberate and concealed and, because Mr Malone was the sole director controlling compliance and had concealed records, those deliberate inaccuracies were attributable to him. The Tribunal confirmed the PLNs in reduced amounts: VAT £45,507.84 and corporation tax £8,522.25.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The Tribunal treated a deliberate inaccuracy as arising where returns or documents are provided knowing they are inaccurate and with the intention that HMRC rely on them; where a sole director controls company compliance and conceals statutory records, such deliberate inaccuracies in the company’s returns can be attributed to that director for the purposes of paragraph 19 of Schedule 24.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: high
The judgment also observes that rigorous till interrogation and invigilation evidence can decisively demonstrate under‑declared sales when paper records are selective or inconsistent with electronic till data, and that representations or submissions cannot substitute for primary evidence or displace properly made best‑of‑judgment assessments.