Permission to Make Late VAT Appeal Refused: Choudhury v HMRC, Martland and Katib Applied

• The case concerns Shoeb Choudhury’s application for permission to make a late appeal against a VAT penalty (Director Penalty) upheld by HMRC.
• The Tribunal applied the three-stage Martland approach, as well as the Katib and Medpro cases, giving stricter weight to compliance factors.
• The hearing was held remotely and in public, with both parties represented by counsel.
• The application for permission to make a late appeal was refused.

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.

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