Practice and Procedure

HELIANTHUS (LONDON) LTD v REVENUE & CUSTOMS COMMISSIONERS (2014)

PUBLISHED January 6, 2014
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[2014] UKFTT 52 (TC)

It was appropriate to grant a company an extension of time for appealing against a decision that it should provide a security deposit in respect of VAT: the company did have some explanation for the delay in appealing, and it was relevant that its director faced potential criminal liability in relation to the non-payment of the security deposit.

FTT (Tax) (Judge Swami Raghavan, Susan Lousada)

06/01/2014

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