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A Vieira v HMRC

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. He also appealed to the FTT...

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