‘Self-professed tax expert’ loses £1.7m tax dispute

Laurence Onwufuju, a director of over 45 companies across the country, most of which are dissolved, has lost an appeal against a £1.7m tax bill

The appellant appeared at the First Tier Tribunal (FTT) to lodge a late appeal against an HMRC personal liability notice (PLN) dated 11 April 2022 for £1,712,097.10.

Onwufuju appealed late, forcing the judge to decide whether to allow the appeal. Even if he did, Judge Nigel Popplewell agreed with the view of HMRC that the case had ‘no reasonable prospects of success’.

Firstly, the FTT had to establish whether the appeal, which was 47 days late, could be allowed. This took into consideration a three-stage process which was established in Denton.

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