Too late to reinstate appeal

The taxpayer applied to have his appeal from April 2020 reinstated. He had appealed against HMRC’s decision to issue a closure notice demanding the repayment of enterprise investment scheme relief which had been incorrectly claimed in the taxpayer’s return. The taxpayer accepted he was not entitled to the relief but said he had submitted the return after an agent advised him to include the claim. He believed that he had been the victim of a crime committed by the agent. The appeal was stayed in light of other taxpayers in similar situations but in November 2021 the taxpayer withdrew it.

In 2023 the taxpayer wrote to the First-tier Tribunal saying he had since seen several cases where taxpayers in situations which mirrored his were being ruled on. He therefore wished to reinstate his appeal.

HMRC objected saying the taxpayer had waited too long.

The...