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1. The Applicant, New Claire Wine Ltd, applies to the Upper Tribunal (Tax and Chancery) (鈥淯T鈥�) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (鈥渢he FTT鈥�), constituted as Judge Anne Scott and Member Leslie Brown, released on 4 January 2024 (鈥渢he Decision鈥�). The appeal was decided by the FTT following a hearing conducted between 30 January and 2 February 2023.
2. The FTT dismissed the Applicant鈥檚 appeal in principle (albeit with minor adjustments to the amounts of the assessments and penalties) against the following decisions of HMRC: (a) Five assessments being discovery assessments under Schedule 18 paragraph 41 Finance Act 1998 (鈥淔A 1998鈥�) in respect of Accounting Periods Ending (鈥淎PE鈥�) 31 January 2013, 2014, 2015, 2016 and 2017. Together, those assessments for Corporation Tax total 拢250,654.68; (b) VAT assessments totalling 拢176,656 under section 73 Value Added Tax Act 1994 (鈥淰ATA鈥�) for the VAT periods ending 06/2012 to 03/2017 inclusive by way of a Notice of Assessment dated 3 December 2018; and (c) a penalty notice dated 6 November 2019 under Schedule 24 Finance Act 2007 (鈥淔A 2007鈥�) for deliberate (but not concealed) inaccuracies in tax returns submitted to HMRC by way of a Notice of Penalty dated 6 November 2019.
3. By a decision dated 3 July 2024 (鈥渢he PTA Decision鈥�), Judge Blackwell refused permission to appeal the FTT鈥檚 Decision to the UT on the grounds of appeal pursued by the Applicant. The Applicant renewed its application to the UT for permission to appeal in-time on 25 July 2024.
4. On 3 October 2024 I refused permission to appeal to the UT on the papers in relation to all three grounds of appeal then pursued by the Applicant.
5. The Applicant requested that permission to appeal be reconsidered at an oral hearing. That hearing took place on 28 November 2024 by video (CVP). Mr David Bedenham of counsel appeared for the Applicant having filed a skeleton argument. I am very grateful to him for the quality of his written and oral submissions.