The Upper Tribunal has allowed the appeal in the case of Octagon Green Solutions Ltd v HMRC [2023] UKUT 268 (TCC).
“This is an appeal against the decision (“the Decision”) of the First-tier Tribunal (the “FTT”). The Decision concerned whether the FTT should give permission to the Appellant, Octagon Green Solutions Limited (“Octagon”), to make a late appeal to the FTT against two assessments raised by the Respondents, HMRC. One of the two assessments, and with which this appeal is concerned, related to Landfill Tax, and the other related to VAT.
The FTT decided that Octagon’s application for an extension of time to appeal to the FTT should be refused in relation to the Landfill Tax assessment, but that, in relation to the VAT assessment, it should be granted.”
The company appealed in relation to landfill tax.
The full judgment can be found at https://www.bailii.org/uk/cases/UKUT/TCC/2023/268.html
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