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Operation Cloud Ten
Key points
- HMRC’s excise team held a fixed construct of imagined scenarios which led it to raise assessments personal liability notices and obtain a world-wide freezing order.
- HMRC ignored evidence which undermined its case and until forced by the tribunal failed to disclose to the appellant.
- Statements of a witness resident overseas had to be heard as hearsay evidence.
- The tribunal was highly critical of how HMRC conducted the investigation.
On 5 October 2022 the First-tier Tribunal released its decision in Sintra Global and Malde (TC8615) in which it upheld appeals against VAT and duty assessments as well as personal liability notices totalling more than £25m.
The case was heard over three months in the tribunal in London this spring. The success of the appeal was a result of nine years of work by the defence team SKS (GB) Limited Freeths Solicitors Manchester and leading...
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