Late HMRC appeals can be accepted

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Two recent cases, one for VAT and one for Capital Gains Tax have highlighted the point that tribunals can sometimes allow appeals by taxpayers to be heard after the deadline for appeals.  Of course this is the exception rather than the rule. However if you do have assessments for any kind of taxes from HMRC which may be wrong, it can be worth appealing against them even if the appeals date has passed.

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