MR CHRISTOPHER ROBINSON

Disqualified from

2022-09-09

Date of birth on record

October 1958

Between 1 December 2016 and 14 June 2017 Christopher Robinson (“Mr Robinson”) incorrectly claimed Value Added Tax (“VAT”) relief from Her Majesty’s Revenue and Customs (“HMRC”) by making incorrect Onward Supply Relief (“OSR”) declarations and made false declarations in respect of Customs Duty, Import VAT and Export VAT in respect of VC Clothing Limited (“VCC”). Incorrect claims regarding OSR of £983,941, under declared Customs Duty of £324,636 and under declared Import VAT of £486,293 remained outstanding on the date VCC entered liquidation. • VCC was unable to supply HMRC with documentary commercial evidence that goods had been supplied onwards to an EU country as required to claim OSR under Public Notice 702/7. • HMRC established that VCC was not entitled to claim OSR and did not meet the conditions for claiming OSR. • HMRC established that the VCC did not have a genuine commercial role in the supply chains. • On 16 August 2018, as a result of the refusal of OSR HMRC issued a demand for £983,941 wrongly claimed for the period 1 December 2016 and 14 June 2017. • On 17 July 2019 HMRC issued a penalty against VCC for £885,547 relating to evasion of OSR. • VCC was unable to supply HMRC with evidence that declarations of the value of imported goods was correct. • VCC did not take action to ensure that the values of goods declared on HMRC were correct. • HMRC calculated the correct valuation of the imported goods using the methods described in HMRC Public Notice 252. • On 24 February 2020, as a result of HMRC calculations of the correct valuation of goods imported in the period 1 December 2016 and 14 June 2017, HMRC issued a claim against VCC for £324,636 of Customs Duty and £486,293 of Import VAT. • No payment was made by VCC in respect of the wrongly claimed OSR, the falsely declared import values and penalties and the entire amount of £2,680,417 remained outstanding at the date of liquidation.