Permission refused to make late appeal

The taxpayer appealed against income tax assessments for tax years from 2004-05 to 2011-12. The taxpayer claimed he had no liability for those years instead he was due a small refund. HMRC disagreed saying the accounts submitted included a ‘great deal of estimation’.

It was accepted that the delay in appealing was significant ranging from 551 to 1 338 days late. HMRC objected to the application to make late appeals. The First-tier Tribunal refused permission. The taxpayer appealed arguing that the First-tier Tribunal had failed to engage with his case that there was no overall tax liability at all. Indeed it was stated on his behalf that the accounts and computations included in the documents bundle demonstrated that he had a ‘very strong case’.

The Upper Tribunal considered the First-tier Tribunal decision had contained errors of law and set it aside. In particular it had failed to...