TC09675 - [2025] UKFTT 01274 (TC)

s83(1)(nb) Value Added Tax Act 1994 (‘VATA’) provides a right of appeal against a s69D penalty.

s83G(3)(b) VATA provides that where a statutory review is undertaken pursuant to s83A and s83C VATA (as it was in this case) an appeal must be made within 30 days of the date of the document notifying the conclusions of the review (here the Director Penalty Review).

s83G(6) permits an appeal to be brought after the 30 day time limit in s83G(3)(b) if the tribunal gives permission to do so. This is a broad discretion.