0161 883 2120

Default Surcharge of over £20,000 withdrawn

Default surcharge

Our client had received a VAT penalty for in excess of £20,000 based on a VAT return having been submitted a few days late.  The client had requested HMRC to review the penalty which was upheld by HMRC at the review stage.  HMRC’s position seemed to have become entrenched.

Our firm of VAT specialist accountants lodged an appeal to the first tier tax Tribunal setting out detailed grounds of as to why our client had a “reasonable excuse”.  After reviewing our grounds of appeal the surcharge was withdrawn by HMRC.

Although a default surcharge may now be a historic issue this case highlights the importance of presenting clear and factual grounds of appeal when considering VAT fines. 

Contact

Contact Solve VAT on 0161 883 2120

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Meet The Team

Peter Smallwood Headshot vat director

PeterSmallwood

Peter has assisted a variety of clients including overseas businesses, large multi-national businesses, family businesses, partnerships and sole proprietors. Peter has represented clients at VAT ADR meetings and at the First-Tier Tax Tribunal. Initial negotiations with HMRC can be crucial and as a VAT specialist Peter has been able to make representations to HMRC that have resulted in a number of clients to successfully resolve matters without the need of further action. Peter has been instructed by a number of firms of Solicitor’s to provide expert witness reports in relation to VAT matters.

Experience

Peter has over 25 years’ experience as a leading VAT specialist working as a VAT accountant in the accountancy profession including being a VAT Director at Deloittes. Prior to working as a VAT accountant within the profession he worked as a Senior VAT Officer at what is now HM Revenue & Customs (HMRC). Indeed he remembers the days prior to HMRC when he worked at HM Customs & Excise (HMC&E) and before specialising in VAT his work experience included Excise Duty and Customs Duty matters.

Rachel Davies VAT litigator

RachelDavies

Rachel Davies began her working life in the legal profession. When appropriate Rachel will instruct Counsel on behalf of clients for some of the more complex appeals on which we are instructed. Some appeals where Counsel has been instructed by Rachel have resulted in HMRC conceding the matter only a matter of days before a hearing was due to take place.

She moved on from the legal profession and over 25 years ago began working with the VAT group at Deloitte. Rachel was instrumental in setting up Solve VAT in 2002 and almost the first matter she worked on was what ultimately turned out to be a successful appeal on behalf of a client to the High Court from what was then the VAT and Duties Tribunal.