PARTIAL WIN FOR AEI GROUP IN VAT AND PE STATUS QUESTIONS

摘要

AEI Group Ltd & Anor v Revenue & Customs (IT/CT: penalty) [2015] UKFTT290 (TC) concerned an appeal against penalty determinations for failure to deliver company tax returns. Associated Engineering Industries Ltd (AEI) was registered for VAT in the UK in February 2000. The company's registered office was in the Bahamas and its UK address for VAT purposes was through the home address of Mr Fulbrook, the agent for AEI, in Truro. In July 2010 Fulbrook advised HMRC that the company had changed its name to AEI Group Ltd (AEI Group). Later on, he described AEI Group as located in Belize and AEI Group submitted that it was in fact a different company from AEI, with AEI ceasing in 2010 and AEI Group being incorporated on 4 January 2010.