Ivan Yanev v Revenue and Customs (VAT – Application for Permission To Make A Late Appeal): FTTTx 29 Oct 2019

VAT – application for permission to make a late appeal – assessment for pounds 1.86m – Appellant in prison and then deported to Bulgaria – HMRC obtaining restraint order over Bulgarian apartment – contemporaneous evidence that appeal being considered soon after issuance of assessment – five year delay — Martland applied – merits considered but found to be weak – application refused

Citations:

[2019] UKFTT 653 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.644035