This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

No requirement for tribunal to consider effects of company being in liquidation

By Mark McLaughlin, July 2023

In appeals against First-tier Tribunal decisions refusing the appellants permission to appeal out of time, the Upper Tribunal held that when an appeal concerned a company in liquidation, there was no duty on the tribunal to consider practical difficulties that generally arose from the liquidation. 

The first appellant (SU) was the director-shareholder of the second appellant, a company (K), which ran a restaurant business. HMRC imposed VAT and corporation tax assessments and deliberate inaccuracy penalties on K, based on HMRC’s view that sales had been suppressed over a number of years.  

Shortly afterwards, K went into creditors’ voluntary winding-up. HMRC imposed personal liability notices (PLNs) on SU. SU and K’s liquidators lodged their respective appeals with the tribunal between 16 and 18 months outside the 30-day time limit. In both appeals, it was argued there was a good explanation for the late filing,

Subscribe to the McLaughlin’s Tax Case Library to get instant access
to the Tax Case Library.
14 day free trial , 90 day money back guarantee
Subscribe

Related or similar articles

Gift aid relief claims were incorrect and closure notice conclusions and amendments were correct
By Mark McLaughlin, October 2025
Payments on termination were not exempt as compensation for loss of office
By Mark McLaughlin, February 2025
Taxpayer had reasonable excuse for failing to notify HICBC
By Mark McLaughlin, October 2023
Qualified accountant’s tax return error was ‘careless’ but not ‘deliberate’ for penalty purposes
By Mark McLaughlin, February 2021
Travel and subsistence payments on changes in work locations were taxable
By Mark McLaughlin, October 2020