- The FTT considered whether to allow East Midlands Waste Management Ltd to bring three VAT-related appeals out of time: two penalty appeals and one VAT assessment appeal.
- The penalties were appealed 273 and 228 days late, while the VAT assessment was appealed 10 days late.
- The FTT applied the three-stage Martland test: length of delay, reasons for delay, and all circumstances, noting a reasonable excuse for some of the delay due to adviser changes and record issues.
- Despite some unjustified delay, the FTT found it would be disproportionate to deny the appeals and admitted all three out of time.
- The case highlights that, post-Martland and Medpro, the FTT may allow late appeals where fairness and proportionality justify it, especially considering adviser transitions and engagement with HMRC.
Source: rpclegal.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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