In A Vieira v HMRC [2017] EWHC 936 (28 April 2017) the High Court dismissed an appeal by the taxpayer to set aside a statutory demand.
Mr Vieira was of Portuguese origin and his evidence was that he did not speak read or write English well. He was a minicab driver working as a sole trader.
In July 2010 HMRC opened an investigation as it was concerned that Mr Vieira had under-declared his turnover. In September 2013 HMRC issued a first statutory demand for over £30 000 representing income tax VAT surcharges and late payment penalties. A second statutory demand was issued in July 2016 for over £180 000. Mr Vieira applied to the deputy registrar to set aside the second statutory demand his application was dismissed and he appealed to the High Court....
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In A Vieira v HMRC [2017] EWHC 936 (28 April 2017) the High Court dismissed an appeal by the taxpayer to set aside a statutory demand.
Mr Vieira was of Portuguese origin and his evidence was that he did not speak read or write English well. He was a minicab driver working as a sole trader.
In July 2010 HMRC opened an investigation as it was concerned that Mr Vieira had under-declared his turnover. In September 2013 HMRC issued a first statutory demand for over £30 000 representing income tax VAT surcharges and late payment penalties. A second statutory demand was issued in July 2016 for over £180 000. Mr Vieira applied to the deputy registrar to set aside the second statutory demand his application was dismissed and he appealed to the High Court....
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