New client came to us as previous agent had stopped answering calls & correpondence and seems to have "vanished". All HMRC correspondence went to previous agent and client thought all matters were up to date which turns out now not to be the case. CT600s have gone in albeit late (they were before client came to us) and some fairly hefty penalties have arisen. An appeal stating the client's plight has gone to HMRC which after a second review has been rejected with the only option being for the matter to be heard at the first tier tax tribunal. Has anyone taken such a matter to first tier tax tribunal or is this just a waste of time as HMRC's decision to reject the appeal is based on legislation which is clear cut?