TC09513 - [2025] UKFTT 00523 (TC)

This decision deals with an application, by the appellant (or “the company”) for permission to bring appeals against three decisions made by HMRC in September and October 2023 (“the application”). The appeals were not made until March 2024. These were therefore made late. HMRC opposes the application.

The underlying Value Added Tax (“VAT”) issue appears to be that the appellant has failed to provide satisfactory evidence to support VAT repayment or credit claims made in two VAT periods in 2022.

For the reasons given later in this decision, we have decided to grant the application and thus we give permission for the appellant to bring its appeals out of time.