An appeal from HMRC brought to the Upper Tribunal has bounced back to the First Tier Tribunal after tribunal judges found FTT judges had ‘erred in law’ when allowing Sintra Global and its directors’ appeal in 2022.

This was an appeal against VAT and excise duty penalties dating back to the sale of alcohol between 2004-2014. It was not until 2015 when Parul Malde, director of Sintra Global was handed the assessments from HMRC, along with personal liability notices (PLN) for the VAT owed and penalties applied. The VAT and penalties amount to £25m.

HMRC also issued Malde with a directors’ liability notice on 8 December 2016 under section 61 of the VAT Act, which made him liable to pay the civil evasion penalty.