Sandra Krywald represented herself in the First Tier Tribunal against HMRC in which she stated mistakes made by her bookkeepers and improper advice from an HMRC adviser led her to filing her VAT assessments late.

HMRC were assessing Krywald for three VAT periods, 05/23, 08/23 and 11/23 which was initially assessed at £16,171.92 which turned out to be an ‘arithmetic error’, with the penalties amounting to £3,227.64.

The amount the appellant was being assess for was £8,085.96 over the three periods.

Before the pandemic Krywald had used an external accountant to provide her with the figures to complete her tax returns. However, the first bookkeeper supplied the figures late due to working remotely during the pandemic.