- The Appellants were seeking permission to appeal against VAT assessments, a penalty assessment, and a personal liability notice, all of which were filed 12-17 months late.
- The Tribunal Judge found the delays were serious and significant.
- The Appellants’ former adviser, Mr. McCreesh, failed to request a review or appeal to the Tribunal, believing pursuing a complaint against the HMRC officer was the better approach.
- The Tribunal Judge found this was the wrong way to proceed and that the Appellants should bear the consequences of their representative’s failings.
- The Tribunal Judge considered the need to respect statutory time limits as a matter of particular importance.
- The Tribunal Judge was wary of delving too deeply into the merits of the case, as that could lead to substantial costs and time being spent.
- Ultimately, the Tribunal Judge found the delays, lack of good reason, and importance of respecting time limits outweighed the Appellants’ arguments, and dismissed the applications.
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.
