Warning on potential costs before Upper Tribunal

The First-tier Tribunal had dismissed the taxpayer’s appeal against VAT default surcharges in respect of a late return for 08/21 and late payments for 8/21 and 11/21.

The taxpayer appealed to the Upper Tribunal.

The judge noted that an appeal to the Upper Tribunal from a decision of the First-tier Tribunal could be made only on a point of law. Here the taxpayer’s main complaint was that he considered that his First-tier Tribunal hearing was unfair because it took place by video and he was ‘unable to participate effectively by that medium’. He said he was not asked whether he consented to a video hearing and would not have consented to it had he been given the choice. The judge did not accept this gave rise to any ‘arguable error of law’ on the part of the First-tier Tribunal and was satisfied that the hearing was procedurally fair. Further the...