Late VAT Appeal Refused: £5m Civil Evasion Penalty Upheld Against Dreyer, Constitutional Arguments Rejected

• Mr Dreyer, director of Contactlenses Limited, was issued a civil evasion penalty of nearly £5 million by HMRC for dishonest behaviour.
• He applied to the Tribunal for permission to make a late appeal against the penalty, arguing constitutional and human rights grounds for no time limit on appeals.
• The Tribunal found the 30-day statutory time limit for appeals was legally effective and had not been overridden by the Bill of Rights Act 1689 or the European Convention on Human Rights.
• Mr Dreyer had not notified HMRC of acceptance of a review offer, and permission for a late appeal was refused.
• The Tribunal also refused a costs application.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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