Tax

B Fairall Ltd (in Liquidation) v Revenue & Customs

[2010] UKFTT TC TC00592First-tier Tribunal (Tax)2010

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Procedure � appeal out of time � appellant�s adviser failed to make valid appeal � HMRC pursuing winding-up order � former directors authorised by liquidator to conduct appeal

�� B FAIRALL LIMITED (in liquidation)�� Appellant

�� TRIBUNAL: JUDGE ROGER BERNER��

��

This was an application by the Appellant for permission to appeal out of time against an assessment to VAT and interest, made on 25 January 2007, in the sum of �252,325.88 and penalties of �21,409 assessed by notice dated 14 February 2007.� The appeal was made on 17 December 2009.

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