Visu Tech Limited v The Commissioners for HMRC

Facts

The appellant, Visu Tech Limited, is an IT company trading since 2013 whose sole director is Mr Rajith Chidurala. HMRC opened a compliance check into Coronavirus Job Retention Scheme grants paid to the company by letter of 30 June 2022, and correspondence followed, including a telephone meeting in September 2022 whose note the director signed and returned. HMRC concluded that one employee did not qualify because no Real Time Information submission had been made before the statutory cut-off, and that the amounts claimed were overstated. On 24 February 2023 HMRC issued three notices of assessment totalling £36,035.84 to recover overpaid grants for 2020-21 and 2021-22, each setting out the right to appeal within 30 days. No appeal was made by 26 March 2023. In or around October 2024 an enforcement officer attended the company's registered office demanding payment, and the director instructed an adviser, Mr Calder. An attempt to appeal direct to the Tribunal in October 2024 was withdrawn because the appeal had not first been made to HMRC. On 25 February 2025, 702 days late, Mr Calder sought a late appeal to HMRC; HMRC refused, and the company applied to the Tribunal on 12 March 2025 for permission to appeal out of time.