Late Appeal Against Penalties for Underpaid VAT: Caton v Revenue and Customs

• The case involves an application to make a late appeal against penalties for underpaid VAT and corporation tax
• The penalties amount to nearly £700,000
• The penalties were imposed on the appellant for the company’s failure to pay taxes
• The appellant’s appeal was made nearly four years after the penalty assessments
• The appellant must persuade the tribunal to allow a late appeal
• The tribunal will consider the length of the delay, reasons for the delay, and the merits of the appeal before making a decision

Source: bailii.org

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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