Zadeh v Revenue & Customs

VAT � late payment � s 59(7) VATA 1994 � default surcharge -� Appellant claimed VAT payments made on time and that he had not� received notice of default or notice of default surcharges � whether reasonable excuse � no

Sitting in public at 4 th floor� City Exchange� 11 Albion Street� Leeds� LS1 5ES� on 21 October 2011

For the Appellant : the Appellant did not attend the hearing and was not represented

This is an appeal by Karl Badamchi Zedah (�the Appellant�) against default surcharges imposed by the Commissioners of Her Majesty�s Revenue & Customs (�HMRC�) under the default surcharge regime in relation to the late payment of VAT for the period from 07/2007 to 01/2011.

The Tribunal received in evidence, a bundle of documents including a schedule of defaults, the Appellant�s notice of appeal to the Tribunals Service, HMRC�s decision review letter to the Appellant, copies of all the Appellant�s VAT tax returns for each of the VAT default periods, copies of the default surcharge liability notices and a copy of the exchange of correspondence between the Appellant and HMRC regarding the default surcharges.