The appellant, Maxxim Residential Design Ltd (MRDL), appealed against a decision issued by HMRC to raise VAT assessments on the basis that they had found ‘evidence of false invoices’.
It also issued penalties totalling £10,340.76 for the 06/14 tax period as HMRC considered that Evan’s actions were a result of ‘deliberate and concealed’ behaviour.
Maxxim Residential Design Ltd was incorporated on 29 February 2008, and provided architectural services.
The company's director submitted repayment returns for the relevant tax periods in question, which totalled £11,179.22 and were submitted on 8 July 2014.
On 23 July 2014, officer Sandberg of HMRC contacted the company, requesting records to verify the 06/14 VAT return. They also asked for copies of purchase listings and invoices.
