Shahada Rahman Joli v The Commissioners for HMRC

Facts

The appellant, Ms Shahada Rahman Joli, an NHS nurse, was a director of Extensive Enterprise Ltd (formerly Shan Consultancy Limited). In August 2021 HMRC told the Company it would check its VAT returns and records, being concerned that it was at risk of involvement with supply chains connected to fraud. HMRC assessed the Company to VAT of £2,215,899 for periods 10/19 to 01/21 under section 73 of the Value Added Tax Act 1994, and on 2 May 2022 charged an inaccuracy penalty of £1,551,129.30 under Schedule 24 to the Finance Act 2007 on the basis that the under-declaration was deliberate. On the same day HMRC issued the appellant with a personal liability notice for £1,551,129.30 under paragraph 19 of Schedule 24 to the Finance Act 2007. The deadline to request a review or appeal was 1 June 2022. Solicitors, Richardson Lissack, were instructed and indicated in September 2022 that an out-of-time review would be requested once the appellant was well enough; a request was made in February 2023, and HMRC replied on 14 February 2023. The Notice of Appeal, with an application for permission to appeal late, was filed on 19 July 2024. HMRC applied to strike the appeal out for want of jurisdiction and, alternatively, objected to the late appeal application; following a case management hearing the jurisdiction application fell away.