Bar owner refused £31k late tax appeal over lost post

HMRC has won a case at tribunal over attempts to make a late appeal after Belfast bar owner argued all the relevant letters and penalty demands had never arrived in the post

The issue centred around disputed eat out to help out payments claimed by Belfast bar owner, Wolf & Whistle Limited (WWL).

The appellant, Wolf & Whistle Limited, went to the First Tier Tribunal (FTT) to try to appeal late against an HMRC assessment for income tax and penalties totalling £31,479.79, claiming they had not received a batch of letters sent by HMRC due to renovation work.

The tribunal rejected this argument, stating ‘if a business closes its premises, it is required to put in place a re-direct system or provide HMRC with a different address for correspondence’.

In addition, tribunal judge McGregor noted ‘the closure occurred from January 2023 whereas most of the letters in question were issued in 2022’.

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