VAT late appeal refused after administrative error missed deadline for Bowland Inns and Hotels Ltd

• The FTT refused Bowland Inns and Hotels Ltd’s application to make a late VAT appeal against HMRC assessments for 08/21 and 11/21.
• HMRC had treated the company’s wedding packages as a composite supply, meaning the temporary reduced VAT rate for food and overnight accommodation did not apply.
• The company missed the appeal deadline and argued the delay was due to an administrative error by its advisers, KPMG.
• Applying the Martland test, the tribunal held that an adviser’s administrative error is not a sufficient reason for missing the deadline and dismissed the application.

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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