In June 2018 HMRC issued a penalty of £16 891. The company had 30 days to accept an offer of a review but failed to apply until January 2019. HMRC refused to undertake the review and the company applied to the First-tier Tribunal to make a late appeal.
The tribunal noted the delay in appealing was more than six months. This was ‘serious and significant’. The judge noted that although the husband had been ill during some of the...
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