The taxpayer had previously made four appeals to the First-tier Tribunal in 2015 and 2016. These were against income tax discovery assessments and closure notices relating to the periods 1997-98 to 2013-14 VAT assessments relating to VAT periods 05/95 to 07/08 a compulsory registration for VAT and various income tax and VAT penalties. The appeals have since been consolidated.
Little progress has been made in bringing the appeal to a hearing and it has since been struck out because the taxpayer failed to co-operate with the tribunal and finally did not comply with an unless order. The tribunal judge said: ‘Although not responsible for every delay Mr Strauss’s conduct of the proceedings has been the main reason why there has not yet been a substantive hearing of the appeal.’
The taxpayer applied to have the appeal reinstated.
The First-tier Tribunal reviewed the taxpayer’s failure to...
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