- Excel Consult Ltd v HMRC [2025] UKFTT 96 (TC)
- FTT refused permission to admit late appeal against penalties under default surcharge
- Appeal would have been dismissed even if admitted
- Delay in appeal submission was serious and significant
- Reasons for delay not considered sufficient
- Argument that error was caused by adviser would not have succeeded
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.
