UK Court Greenlights Luxury Goods Trader’s Late Tax Appeal

Oct. 10, 2025, 8:21 PM UTC

A UK court has allowed a luxury goods dealer to appeal its case for recoupment of value-added tax tax beyond a statutory deadline, because tax authorities hadn’t shut the books on the dispute.

The First-tier Tribunal (Tax Chamber), in a decision released Friday, gave Lands Luo Ltd. permission to make the late appeal, in which it seeks to overturn a decisions by His Majesty’s Revenue & Customs to deny it a refund of input VAT.

Despite Lands Luo failing to make a request for appeal in time, HMRC returned some of the money the company had requested after the time ...

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