- HMRC’s application to strike out Mr Balasingam’s appeal against VAT personal liability notices was dismissed because res judicata did not apply.
- The Tribunal found the previous company penalty appeal did not cover the personal liability notice.
- Mr Balasingam’s appeal was filed significantly out of time.
- The Tribunal refused permission for a late appeal, citing serious delay and insufficient excuse.
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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