David Bedenham (instructed by Kangs Solicitors) appeared for a construction company and its director in an appeal against a Kittel assessment, s69C penalty and s69D personal penalty.

The appeal was allowed in full with the Tribunal accepting David’s submissions that HMRC had not proved the connection with fraud and, in any event, had not established that the company knew or should have known of any fraud that had occurred. 

The full decision can be found here.

This is the latest in a number of recent successful outcomes in Kittel and personal liability cases in which David has been instructed. See, for example:

• Lynton Exports Ltd v HMRC (£4.8million Kittel and Mecsek assessments)
• PTGI Ltd v HMRC (£19million Kittel assessment)
• Bachra v HMRC (£1miilion personal penalty arising from a Kittel decision)
• Ulster Metal Refiners Ltd v HMRC (£460,000 Kittel decision)

David has also secured a number of wins in unreported Kittel cases including:

• XY v HMRC (December 2024) where, following representations drafted by David, HMRC withdrew a £3million s69D personal penalty.
• Z Limited v HMRC (October 2023) where, following David’s opening submissions, HMRC conceded a £15million Kittel/Fini case against an employment intermediary that had been using a mini-umbrella company model.