Too late

Application for time to notify an appeal

The taxpayer wished to appeal against a closure notice (TMA 1970, s 28A) amending his 2006-07 tax return. HMRC sent the notice with a letter dated 27 January 2010, which he claimed not to have received. In October 2012, his accountant appealed on his behalf on the ground that HMRC had been corresponding with the wrong agent.

The First-tier Tribunal said the delay in appealing had been ‘very substantial’ – more than three years. The judge found that the taxpayer had received the notice of closure letter and that it should have been clear that he needed to respond promptly. The taxpayer was, in the judge’s opinion, responsible for failing to act.

The judge concluded that there were no extenuating circumstances that would justify a late appeal.

The taxpayer’s application was refused.

Issue: 4561 / Categories: Tax cases