Garde v Customs and Excise: VDT 25 Apr 2005

VDT DEFAULT SURCHARGE – Reasonable excuse – Pressure on taxpayer – Alleged blackmail of taxpayer by Inland Revenue – Alleged misfeasance by Court Service – Taxpayer’s time taken in resisting alleged wrongs – Whether reasonable excuse – No – Taxpayer’s wife acting as book-keeper – Taxpayer’s wife’s illness – Whether reasonable excuse – Not after expiration of two accounting periods
DEFAULT SURCHARGE – Legality – Whether Commissioners’ invocation of default surcharge regime violated taxpayer’s Magna Carta rights – No – Appeal dismissed

Citations:

[2005] UKVAT V19037

Links:

Bailii

VAT

Updated: 01 July 2022; Ref: scu.228529