Market leading insight for tax experts
View online issue

Other cases that caught our eye: 6 October 2023

DOTAS late appeal against scheme ref number: Hive Umbrella Ltd v HMRC [2023] UKFTT 753 (TC) (7 September 2023) is another DOTAS case in which the FTT permitted the taxpayer's appeal despite there being no good reasons for the delay (which the FTT held was not serious or substantial). The taxpayer had put its affairs in the hands of an ostensibly highly competent agent in good time to enable a timely appeal to be made and had enabled that agent to respect the time limit. While the FTT had been given no meritorious reasons as to why that time limit was not met the FTT did not deem it fair and just to deny the application simply because of the lack of cogent reasons. Read the decision.

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top