TC09675 - [2025] UKFTT 01274 (TC)

With the consent of the parties, the hearing was held remotely by video over Microsoft Teams. A face to face hearing was not held because it was more practical for the parties to attend remotely. I was referred to an electronic hearing bundle of 306 pages that contained the Notice of Appeal, HMRC’s Notice of Objection to Late Appeal, correspondence, documents, legislation and authorities.

Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings. As such, the hearing was held in public.

St Hendericks Recycling Ltd (the ‘Company’) was issued with a s69C Value Added Tax Act 1994 (‘s69C’) penalty on 20 September 2021 of £127, 806.30 (the ‘Company Penalty’). On 14 February 2022 HMRC’s statutory review upheld various decisions including the Company Penalty (the ‘Company Review’).

The Appellant was issued with a s69D Value Added Tax Act 1994 (‘s69D’) penalty of £127,806.30 to his home address on 26 January 2022 (the ‘Director Penalty’). On 7 March 2022 HMRC’s statutory review upheld the Director Penalty (the ‘Director Penalty Review’).

This decision concerns an application by the Appellant for permission to make a late appeal against the Director Penalty Review.

For the reasons set out below, the Appellant’s application is refused.