TC09652 - [2025] UKFTT 01187 (TC)

The following key background facts are found from the document bundle.

Wolf & Whistle Limited (WWL) is a company that runs a pub in Belfast. It made claims under the EOTHOS.

On 5 October 2021, HMRC opened a compliance check into those claims and requests for information were made. This was sent by post to WWL’s Belfast address on record, for the attention of the director, Mr Conlon,

On 16 November 2021, HMRC issued a formal information notice to WWL at its Belfast address on record, for the attention of the director, Mr Conlon, which required the provision of information and documents, with a deadline of 16 December 2021.

Having received nothing by 20 December 2021, HMRC chased WWL by email, who then requested an extension of time until mid-January. HMRC granted this extension to 10 January 2022.

HMRC chased further by email on 17 January, inviting a response by 20 January 2022. On the same day, HMRC sent a request for WWL to sign the email protocol to enable correspondence by email.

HMRC made two further telephone calls on 15 and 24 February 2022 chasing WWL. Sinead Hill, accountant for WWL, explained in that phone call that she had been off with COVID and would now mail over the information.

On 3 March 2022, a further information notice was issued to WWL by post, for the attention of Mr Conlon, the director. It was mailed to the Belfast address on record. It gave a new deadline of 4 April 2022.

On 1 June 2022, a penalty notice was issued to WWL for the failure to comply with the information notice. From this point on all correspondence was issued to the Belfast address by post, always for the attention of Mr Conlon.

On 22 July 2022, HMRC issued a letter to WWL explaining that an assessment would be raised in relation to overclaims under EOTHOS. It referred to not having received information following requests.

On 31 August 2022, HMRC raised that assessment, amounting to £27,373.72.

On 7 November 2022, HMRC raised a late payment penalty of 5%, being £1,368.69.

On 16 November 2022, HMRC issued a letter to WWL asking questions relating to WWL’s behaviour in order to be able to assess whether to charge penalties. It gave a deadline of 17 December 2022.

On 12 January 2023, HMRC issued a penalty warning letter offering a further opportunity to provide further information until 13 February 2023.

On 14 February 2023, HMRC issued a notice of penalty assessment, charging a penalty of £27,373.72.

On 16 March 2023, HMRC issued a letter closing the compliance check into the EOTHOS claims.

On 5 April 2023, HMRC issued a further late payment penalty of 5%, being £1,368.69 on the basis the amount had been outstanding for 6 months;

On 12 September 2023, HMRC issued a letter to WWL warning that HMRC were considering publishing details of WWL on their Deliberate Tax Defaulters list. It invited representations as to why HMRC should not publish.

On 5 October 2023, HMRC issued a further late payment penalty of 5%, being £1,368.69 on the basis the amount had been outstanding for 12 months;

On 25 October 2023, HMRC issued a letter to WWL explaining that they were proceeding to publish, having received no representations.

On 14 November 2023, Sinead Hill emailed HMRC (replying to the 17 January 2022 email) stating that she had recently received a letter regarding penalties for the EOTHOS and stating that she had thought that everything was OK after she sent the information back in January 2022. It further asked whether they could now appeal as they were due to be published under the deliberate tax defaulters list which had only just come to their attention.

On 16 November 2023, HMRC issued a letter to WWL rejecting their appeal as late without a reasonable excuse and explaining that it was possible for WWL to apply to the Tribunal for permission to appeal late.

On 21 November 2023, Sinead Hill requested copies of the correspondence that was set from July 2022 onwards for the purposes of the appeal. These copies were provided on 22 November 2023.

WWL appealed using the online form on 22 November 2023.