Former drinks wholesaler loses appeal of $ 9.2 million VAT bill

Law360 (Aug 6, 2021, 7:18 p.m. EDT) – A former liquor wholesaler faces a value-added tax of £ 6.6million ($ 9.2million) after the Court of Appeals in The UK on Friday confirmed lower court rulings that it had failed to meet its burden of proof to oppose the assessment.

The wholesaler, Awards Drinks Ltd., had argued that HM Revenue & Customs was under an obligation to allege that the company had committed fraud by accusing it of evading its VAT responsibilities. However, HMRC does not need to specifically charge a taxpayer with fraud after presenting evidence of non-payment, the court said.

Awards Drinks was a UK beer, wine and spirits entity that went into voluntary liquidation in …

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