In this case at the First Tier Tribunal, the appellant, Gary Turner was sole director of Loy Commodities Limited, a company involved in trading scrap metal and based in Sheffield.

At the appeal Turner disputed an HMRC decision dated 3 December 2020 to impose a company officer’s liability penalty for £110,127.60, subsequently reduced to £107,306.55.

The penalty related to the denial of input tax claimed by Loy Commodities, where Turner was at all material times the only director. HMRC issued the penalty for VAT periods 03/18 to 03/19 under section 69D Value Added Tax Act 1994.