VALUE ADDED TAX – appellant operated children’s home – registered for VAT – appeal against decision by HMRC to cancel registration on basis that appellant made exempt supplies – appeal made 3A.5 years after decision – Martland applied as to whether to permit late appeal – no good reason for significant and serious delay – little prejudice to either party in refusing permission for late appeal – permission for late appeal refused
Citations:
[2022] UKFTT 7 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 March 2022; Ref: scu.671509