Post not received

Application to appeal out of time

HMRC issued closure notices assessments and penalty determinations after an enquiry into the taxpayer’s returns. He made a late appeal four months after the deadline. He claimed he had a reasonable excuse for the delay because neither he nor his agent had received the letters from HMRC enclosing the assessments. He added that substantive merits of the appeal should be heard. The sums involved were large the issues complex and if the late appeal was not admitted he faced the likelihood of bankruptcy.

The First-tier Tribunal said the purpose of the time limit in which to bring an appeal was in pursuit of a clear public interest in the finality of decisions of HMRC.

On the taxpayer’s explanation for the delay the tribunal was sceptical that neither he nor his agent had received the documents. However given...