FTT Dismisses Late Appeal Application in Nissi N Nissi Ltd v HMRC VAT Penalty Case

• The FTT dismissed an application for a late appeal against penalties and a personal liability notice by Nissi N Nissi Ltd.
• The appellants argued for leniency as the penalties were related to an ongoing VAT appeal.
• The FTT found no good reason for the delay, citing a failure to manage the tax investigation.
• The Martland principles were applied, and the FTT noted an overlap of issues between the VAT and Penalty/PLN Appeals.
• The FTT concluded that the appellants did not provide sufficient reasons for the delay of 9 and 11 months.
• The decision emphasized the importance of complying with time limits.

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.