FTT Refuses Liquorstop Convenience Store’s Late Appeal Application Against VAT Assessment Due to Delay

• The FTT refused Liquorstop Convenience Store’s application for a late appeal against a VAT assessment.
• The original assessment involved extensive correspondence with HMRC, but no formal appeal or review request was made.
• A late appeal request was eventually submitted, but it was over three and a half years late.
• Even considering a later deadline, the appeal was still 16 days late.
• The FTT judged the delay as serious and significant, exceeding the statutory time limit by more than 50 percent.
• Reasons for part of the delay were acknowledged, but the cumulative delay was deemed unjustified.
• The FTT concluded that neither party had a stronger case, leading to the refusal of the late appeal application.

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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