- Xcel Consult Ltd appealed against VAT default surcharges for six periods in 2021 and 2022
- The statutory time limit for making an appeal in respect of a relevant decision by HMRC is 30 days
- The tribunal applied a three-stage test to determine whether to grant permission to appeal out of time
- The reasons for the late appeal were not considered good reasons
- The Appellant’s excuses were not objectively reasonable when considering the actual taxpayer’s circumstances
- Penalties were found to be due unless a reasonable excuse could be provided
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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