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KEITH M GORDON looks at how the First-tier Tribunal has dealt with taxpayers making appeals out of time.
Key points
- Late appeals can be made under TMA 1970 s 49.
- Tribunals’ discretion to accept a late appeal.
- Checklists of relevant factors.
- Misunderstanding the law is not a reasonable excuse.
- Taxpayers must provide evidence.
One of the first things I learned during my accountancy training in the tax department of (what was then) a big six firm was that appeals against assessments had to be made within 30 days of the assessment date.
This is a statutory requirement and taxpayers and their advisers should do their utmost to comply with it.
However the statute does recognise that there are occasions when appeals will be made late.
Under TMA 1970 s 49 for example a late notice of appeal can be accepted by...
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