- The case involves Conservatory Insulations Northwest Ltd appealing against an HMRC assessment due to an error correction notice.
- The main issue is whether the assessment was made within statutory time limits.
- HMRC applied to strike out the appeal, claiming lack of jurisdiction or no reasonable prospect of success.
- The Tribunal refused HMRC’s application to strike out the appeal.
- The Tribunal allowed the Appellant’s appeal against the assessment.
- The error correction notice was filed on 15 July 2022 for specific VAT periods.
- HMRC acknowledged receipt but later lost or misfiled the notice.
- The Appellant’s agent provided a further copy on 22 May 2023.
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.