The appellant, Mohammed Naseemdost attended the tribunal hearing and appealed against a personal liability notice issued by HMRC for £271,251.60 related to inaccuracies in the VAT returns for his company, Aglow Fashions Limited, over a three-year period.

HMRC raised the penalties against Aglow, attributable to Naseemdost as an officer of the company, for deliberately undeclaring VAT for the period 04/09 to 04/12. 

Naseemdost argued that there were no deliberate inaccuracies on his VAT returns.

Aglow was incorporated on 18 April 2001 and manufactured and sold clothing. It went into creditors' voluntary liquidation on 24 January 2014.