- FTT refused permission for Blindspot Global Ltd to make a late costs application against HMRC
- Appellant provided new information to HMRC while filing an appeal, leading to a settlement and withdrawal of the appeal
- Costs application was made 18 months after withdrawal, claiming HMRC acted unreasonably
- FTT found no good reason for the delay, as ill health was not supported by evidence
- Appellant admitted to a strategy to recover VAT before pursuing costs, indicating a deliberate delay
- FTT concluded limited prejudice to Appellant if application not admitted, with little chance of success
- Appellant’s complaints about HMRC’s actions were not part of Tribunal proceedings
- Appellant’s strategy included a High Court application for full compensation, reducing prejudice from losing FTT appeal
- Importance of respecting statutory time limits and public interest in finality emphasized
- Appellant failed to demonstrate appropriateness for granting permission to make costs application out of time
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.
