VAT and Duties Tribunal 13 March 2007, v 20057 (Save 9 Ltd v Her Majesty's Revenue & Customs)

The Appellant was appealing against the imposition of a default surcharge in the sum of £2,294.87 for the period 1 March 2006 to 31 May 2006. The Appellant provided IT services and products and operated from business premises in Scarborough. Its annual turnover was about £330,000 and currently employed five members of staff. The Appellant did not pay the VAT due in the sum of £15,299.