FTT Refuses Reinstatement and Late Appeal in VAT Case

• The FTT refused to reinstate VAT appeals and refused permission for a late appeal in 247 Jobline Ltd v HMRC.
• The appeals involved HMRC decisions to deregister companies for VAT, raise VAT assessments, impose penalties, and issue Personal Liability Notices.
• The cases had been struck out because the appellants failed to comply with tribunal directions and an Unless order.
• The reinstatement application was made over nine months late and rejected because the explanation given was inadequate and reopening the case would prejudice HMRC and other tribunal users.
• Applying the Martland criteria, the FTT also refused the late appeal application due to an exceptionally serious 1,030-day delay without a good reason.

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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