ATN Marketing Limited (ATN) appealed to the tribunal against VAT assessments and penalties issued by HMRC totalling £283,030.

In April 2014, HMRC issued ATN with a VAT assessment of £112,537 for the period 04/12, alongside a related penalty of £63,0202 for the companies ‘deliberate behaviour’ in mishandling VAT records.

A second assessment was made on 8 July 2015 of £52,227 for the period 04/15, again with a related penalty for deliberate behaviour, which amounted to £55,246.

During the tribunal, the appellant Wendy Bartram failed to attend three separate hearings, using excuses involving ‘poor internet connection’ and a ‘difficulty speaking’ due to an alleged virus.

On 16 September 2013, HMRC officer Kathryn Stephenson wrote to ATN to confirm that on 9 October 2013 she would be visiting ATN’s premises to check its VAT records.