Application to reinstate appeal

The taxpayer had appealed against a capital gains tax assessment relating to the sale of a property on the grounds that only or main residence relief applied. However his accountants failed to respond to requests for a statement of case so in March 2016 the appeal was struck out.

In October 2018 the taxpayer applied to have the appeal reinstated. He explained that he had expected his accountant to notify him of the hearing date but heard nothing from them except that the matter was in hand. He had asked his accountant to deal with his affairs because in 2014 he had been diagnosed with cancer and required treatment which was still underway.

The taxpayer contacted HMRC in November 2017 when he realised his appeal had been struck out. He appointed new accountants who advised him to instruct counsel. He decided against that because of...