- FTT granted Lands Luo Ltd permission to make a late VAT appeal despite rejecting arguments that review request was made on time
- Company claimed email and letter were sent to HMRC requesting review but FTT found email only asked for extension and letter was never actually sent
- Evidence showed Mr Luo was in China when he claimed to write the letter and he refused to provide passport evidence of his location
- FTT applied Martland three stage approach and considered Medpro decision regarding emphasis on efficient litigation and statutory time limits
- Permission granted due to major contradiction in HMRC correspondence about VAT refund size and HMRC making post application adjustments to their position
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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