In Kazitula Limited (in liquidation) v HMRC [2021] TC0476, the First Tier Tribunal (FTT) dismissed the appellant's request to lodge an out of time appeal against assessments and penalties for Corporation Tax and VAT on the basis that there was no reasonable excuse for the extended delay.

The FTT found that:

The FTT held that Mr Uddin had not submitted sufficient evidence to convince the Tribunal of Reasonable delay and the appeal was dismissed.

Useful guides on this topic

Liquidation
How do you wind up (liquidate) a company? What types of liquidation are there? What are the formalities and the tax consequences of liquidation?

Penalties: Deliberate Behaviour
What penalties apply to deliberate behaviour? What is Deliberate Behaviour?

How to appeal an HMRC decision
Disagree with an HMRC decision? How to appeal, what type of decision can you appeal and what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

How to appeal a tax penalty
What are the steps in making an appeal? What should your appeal cover? What does recent case law say on this topic?

Grounds for Appeal: Reliance on an advisor or third party
When can a taxpayer appeal a penalty for late filing, late payment or for error or mistake? What are the grounds on which they can appeal?

External links

Kazitula Limited (in liquidation) v HMRC [2021] TC0476

 


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