Reply to post:

Aria Technology loses Court of Appeal bid over £750k VAT dispute

Roland6 Silver badge

I think you'll find that it is the named individual that carries the responsibility for the correct filing of VAT returns etc.

Certainly all the FD's I've known have been very careful about taking on any existing VAT responsibilities on appointment and ensuring their VAT responsibilities are correctly transferred to someone else before they finally wave goodbye and drive into the blue yonder, plus ensuring the employer takes out appropriate insurance cover...

However, yes I agree the VAT liability doesn't automatically fall against the named individual, HMRC just targets the named individual to "encourage" prompt submission and payment etc.

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