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VAT focus: Out of time appeals

Speed read

Recent Tribunal decisions have shown that the Tribunals’ and HMRC’s previously relaxed approach to out of time appeals has now hardened. The clear message emanating from the Tribunal is that procedural rules and time limits are there for good reason and must be strictly observed. Taxpayers and advisers who lodge appeals outside of the 30-day time limit do so at their peril.

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