Market leading insight for tax experts
View online issue

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.

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