Reliance on adviser was not adequate cause for delay

In March 2019 HMRC issued a discovery assessment for the year 2014-15 to the taxpayer. After appealing and a statutory review the taxpayer applied to the First-tier Tribunal for permission to make a late appeal saying the reason for the delay was advice from his law firm.

The tribunal judge in his introduction said he had decided not to name the law firm or the partner because it was ‘unnecessary to do so and unfair in circumstances’ where they were not before the tribunal and did not therefore have an opportunity to respond. As a result the firm of solicitors was referred to as ‘X LLP’ and the partner concerned as ‘Mr Y’.

Explaining the delayed appeal the taxpayer said he relied on Mr Y to handle his affairs. The ‘general tenor’ of his advice was that the dispute with HMRC would be handled...