WG Recruitment, run by CJ van der Westhuizen, won an appeal against HMRC at the FTT against four default surcharges imposed under section 59 of the Value Added Tax Act 1994. These totalled £12,021.59, although there was another statement from HMRC suggesting the actual amount was £12,469.30. This ‘discrepancy’ was not resolved though.

The London technology recruitment consultancy has been trading since 2015, and HMRC brought these notices forward relating to four VAT quarters, 09/20, 12/20, 03/21 and 03/22.