TC09531 - [2025] UKFTT 00567 (TC)

Fecha: 23-Abr-2025

Length of delay

Length of delay

37.

The appeal to the Tribunal on 7 May 2024 was over 11 months after the expiry of the 30 day appeal time limit for the 21 April 2023 penalty notice and 9 months for both the 26 June 2023 penalty notice and the PLN notice of 29 June 2023.

38.

HMRC say this is a serious and significant delay and we agree.

Heading
Introduction
The appellants
The VAT investigation
Awareness of HMRC’s correspondence
HMRC’s preferred and alternative views on the substantive VAT issues
legislation and authorities
Length of delay
Reasons for the delay
Evaluation of all the circumstances
Conclusions