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North Berwick Golf Club v HMRC

In North Berwick Golf Club v HMRC [2015] UKFTT 82 (19 February 2015) the FTT granted permission to lodge a nearly five year late appeal.

The taxpayer had applied for permission to lodge a late appeal. HMRC had applied to strike out the appeal on the basis that the appeal was made four years and ten months out of time (Tribunal Procedure (FTT) Rules SI 2009/273 rule 8).

In February 2009 the club’s accountants had written to the club recommending the making of protective claims pending the CJEU’s decision in Bridport and West Dorset Golf Club (C-495/12). The club had duly instructed its accountants to submit a claim. The claim had been rejected by HMRC in July 2009 in an incorrectly addressed letter which the club claimed never to have received. Following the decision in Bridport in favour of the taxpayer the club had...

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