SC Business Gateway Ltd v The Commissioners for HMRC

SC Business Gateway Ltd v The Commissioners for HMRC

The Appellant failed to discharge the burden of proof to show hardship, having provided insufficient and inconsistent evidence regarding its financial position. The application for hardship is therefore dismissed.

Parties
Appellant: SC Business Gateway Ltd.; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Tax Appeal (vat Hardship Application) / Application for Hardship Under S 84(3 B) Value Added Tax Act 1994 Prior to Substantive Hearing
Outcome
Application for hardship dismissed
Legal Topics
VAT Hardship Applications, Burden of Proof in Tax Appeals, Capacity to Pay and Proportionality, Evidence in Hardship Applications
Tax Law VAT Hardship Applications Burden of Proof in Tax Appeals Capacity to Pay and Proportionality Evidence in Hardship Applications

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Parties

SC Business Gateway Ltd.

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (vat Hardship Application) / Application for Hardship Under S 84(3 B) Value Added Tax Act 1994 Prior to Substantive Hearing

Legal Issues

  1. 1 Whether the Appellant would suffer hardship if required to pay or deposit the VAT assessment prior to a substantive hearing

Ratio Decidendi

The Appellant failed to discharge the burden of proof to show hardship, having provided insufficient and inconsistent evidence regarding its financial position. The application for hardship is therefore dismissed.

Court Disposition

Application for hardship dismissed

Orders

  • The appeal cannot proceed without payment or deposit of the VAT assessment.