- The FTT refused Choudhury permission to make a late appeal against VAT penalties.
- The tribunal applied the three-stage Martland approach, as well as Katib and Medpro case law, emphasizing strict compliance with statutory time limits.
- The appellant argued adviser failings caused the delay, but the tribunal found this was not a good reason under established case law.
- The merits of the appeal were not considered strong or weak due to lack of evidence.
- The tribunal concluded that, despite potential prejudice to the appellant, permission for a late appeal should not be granted.
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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