- Appeal against VAT default surcharge for late payment of VAT
- Appellant is Russell Scheef, Respondents are Commissioners for HM Revenue and Customs
- Appeal dismissed, no reasonable excuse for insufficiency of funds
- Background: Scheef in real estate business, also owner of failed business All Outdoor Limited
- Default for period 01/23, VAT return filed one day late, VAT not paid by due date
- Nine earlier payment defaults, surcharge calculated at 15%
- No VAT paid for any periods of default
- Liability to default surcharge under Value Added Tax Act 1994
- Hearing held remotely via video platform, held in public
- Decision issued after request for full decision from Appellant
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
