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He followed up that letter by issuing the decision letter which confirmed his original view, on 7 November 2023
He followed up that letter by issuing the decision letter which confirmed his original view, on 7 November 2023.
In an email to HMRC dated 2 July 2024, Mr Cardey indicated that the amount was reduced to £235,515.93, as evidenced in a letter dated 28 December 2023. We could not find a copy of that letter in our bundle, but nothing turns on this.
- Heading
- INTRODUCTION
- THE LAW
- Right of appeal
- The Rules
- Case law
- EVIDENCE AND FACTS
- The consequence of using a duty override code was that no customs duty was paid on the imported steel
- He followed up that letter by issuing the decision letter which confirmed his original view, on 7 November 2023
- The appellant requested a statutory review of the decision and in the review conclusion letter dated 20 December 2023 (“ the review conclusion letter ”) the reviewing officer upheld the decision
- That letter from the tribunal also explained that the appellant should rectify the error before resubmitting the notice of appeal, and that if this meant that the notice of appeal was submitted outsid
- DISCUSSION
- No weight should be attached to the fact that the appellant is a litigant in person
- Our view
- Conclusions