Circumstances justify late appeal

The taxpayer owned a property in London which she had rented out. She disposed of the property in the tax year 2005-06. She did not include any figure for capital gains for that property in a tax return for that period. HMRC opened an enquiry and in 2013 it issued an assessment for capital gains tax and penalties. In October 2017 the taxpayer made a late appeal which HMRC refused to admit.

The taxpayer appealed to the First-tier Tribunal. She said her agent had told her he had submitted an appeal within the time limit. When she became aware that HMRC had not received it – due to correspondence from HMRC – she checked with her agent who confirmed he had sent it. She later asked him to resend the appeal. She explained that she did not change adviser because she had already paid for his...