No hardship with VAT assessment: A taxpayer wishing to appeal to a tribunal against a VAT assessment must either pay the disputed tax up front or apply to HMRC or the tribunal for permission not to pay the assessment on grounds of hardship. SC Business Gateway Ltd v HMRC [2024] UKFTT 140 (TC) (13 February 2024) shows the approach that a tribunal will take to such an application. It confirms that the burden of proof is on the taxpayer to show hardship and that evidence must be produced to substantiate the application. Here the taxpayer relied on little more than assertions and produced almost no evidence in support of her claim. Not surprisingly the FTT did not grant her request which means that if the case is to proceed to a substantive hearing she will have to pay the VAT demanded (over £250 000). Read the decision.
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