- The FTT partially allowed late appeal applications for Heaven Dry Cleaners Ltd against corporation tax and VAT matters.
- Appeals were related to discovery assessments of corporation tax, compulsory VAT registration, and VAT assessments.
- Late applications for appeals against corporation tax penalties and VAT registration were allowed as HMRC failed to notify the company of review results.
- A late application to appeal against corporation tax was denied due to serious delay without explanation.
- A late application for appeal against a VAT assessment was accepted but later struck out as no return was filed and the FTT lacked jurisdiction.
Source: claritaxnews.com
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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