In M Hafeez Katib v HMRC [2017] UKFTT 738 (4 October 2017) the FTT allowed an appeal out of time even though the delay was ‘serious’.
Mr Hafeez Katib was a director of MDM which was registered for VAT and filed returns. HMRC disallowed input tax claims and raised assessments based on gross turnover. Following MDM’s failure to pay the VAT assessed penalty assessments were notified to MDM; and when MDM became insolvent personal penalty notices were served on Mr Hafeez Katib.
Mr Bridger represented Mr Hafeez Katib for about 18 months and was paid £500 per month to do so. During that time Mr Hafeez Katib passed on all correspondence received from HMRC to Mr Bridger who assured him that he was experienced in handling tax matters of this nature. He declined to give Mr Hafeez Katib copies of the correspondence with...
