VALUE ADDED TAX – appeals against compulsory registration and ‘failure to notify’ penalties – were appeals notified to Tribunal after time specified in s83G VATA 1994? – yes – Tribunal’s permission needed to make appeals – Martland applied – eight-month delay due to misunderstanding of VAT appeal procedure by taxpayer’s accountants – serious delay – not a good reason – failure by HMRC to offer review at same time as notifying decision on penalties – permission granted in respect of penalty appeal but denied in respect of registration appeal
[2020] UKFTT 200 (TC)
Bailii
England and Wales
Updated: 16 October 2021; Ref: scu.651577