One of those procedural applications which helps to understand the workings of both HMRC and the Tribunal Service. Judge Anne Fairpo commented (para 6) that “it is regrettable that the appellant had not sought representation sooner and so identified the need to disclose these additional documents earlier.”
Simple lesson: unless you are confident that you can deal with an HMRC decision, whether assessment or penalty, etc, then seek appropriate representation as early as possible.
About Les Howard
Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire
I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.