Kittel and penalty success for David Bedenham KC
David Bedenham KC acted for an FMCG wholesaler in an appeal against a Kittel assessment and a s69C penalty. The goods traded were soft drinks (Redbull) and confectionary. David cross-examined HMRC’s main witness over 2 days, following which HMRC conceded the appeal in full.
This is the latest in a number of recent Kittel, penalty and personal liability successes for David, including:
- Deos v HMRC (£1.2 million Kittel assessment and s69C penalty) – appeal allowed in full.
- Redrose Payroll v HMRC (£7 million Kittel assessment, s69C penalty and Ablessio de-registration) – appeal allowed in full.
- Cheema Construction Services v HMRC (Kittel, s69C penalty and 69D personal liability) – appeal allowed in full.
- PTGI Ltd v HMRC (£19 million Kittel assessment) – appeal allowed in full.
- Lynton Exports Ltd v HMRC (£4.8 million Kittel and Mecsek assessments) – appeal allowed in full.
- Bachra v HMRC (£1 million Schedule 24 personal penalty arising from a Kittel decision) – appeal allowed in full.
- Ulster Metal Refiners Ltd v HMRC (Kittel assessment) – appeal allowed in relation to 90% of the disputed input tax.
- Z Limited v HMRC (October 2023) (£15million Kittel/Fini assessment) - following David’s opening submissions, HMRC conceded the appeal in full.
- DJJ Services v HMRC (Kittel and s69C penalty) – successful legal arguments (including time limits) resulted in HMRC conceding 70% of the deals and withdrawing the s69C penalty.
- XY v HMRC (December 2024) (£3million s69D penalty) - following representations drafted by David, HMRC withdrew the penalty in full.
