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Kharadi v Revenue and Customs (Value Added Tax : Appeals v Compulsory Registration): FTTTx 23 Apr 2020

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 br>

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