TC09675 - [2025] UKFTT 01274 (TC)

The Appellant conceded that there was a serious and significant delay.

Insofar as the reason for the delay Mr Shepheard’s submissions on behalf of the Appellant reflected the reasons provided by the Appellant in his Notice of Appeal: he had relied on his accountants, first NXG and then after receiving no response H Accountancy. Therefore, the Appellant had a good reason for the delay.

In relation to any other circumstances to take into account, Mr Shepheard submitted the Appellant had sought to conduct the affairs of the Company per HMRC guidance, and therefore he should not be penalised for the wrongs of others, and in particular others forming part of the Company’s supply chain. Mr Shepheard acknowledged that whether or not this was the case was a matter for evidence before the First-tier Tribunal.