In Mr Assaf Ali Butt v HMRC [2014] UKFTT 955 (14 October 2014) the FTT granted a striking out application and dismissed an application to appeal out of time.
Mr Butt’s appeal was 13 years late and so the issue was whether the FTT would grant permission for a late appeal.
Up to October 1999 Mr Butt had run a shop. He had then sold the business and moved to Pakistan. In January 2000 in the absence of VAT returns HMRC had issued VAT assessments which with interest accrued now amounted to £22 000. Mr Butt had only filed a notice of appeal in November 2013.
The FTT found that even if it accepted that Mr Butt had been unaware of the assessment until HMRC commenced debt collection proceedings in 2007 there was still a delay of six years before...
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In Mr Assaf Ali Butt v HMRC [2014] UKFTT 955 (14 October 2014) the FTT granted a striking out application and dismissed an application to appeal out of time.
Mr Butt’s appeal was 13 years late and so the issue was whether the FTT would grant permission for a late appeal.
Up to October 1999 Mr Butt had run a shop. He had then sold the business and moved to Pakistan. In January 2000 in the absence of VAT returns HMRC had issued VAT assessments which with interest accrued now amounted to £22 000. Mr Butt had only filed a notice of appeal in November 2013.
The FTT found that even if it accepted that Mr Butt had been unaware of the assessment until HMRC commenced debt collection proceedings in 2007 there was still a delay of six years before...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
