The FTT found that the taxpayer’s claims were out of time (Sikder v HMRC [2023] UKFTT 362 (TC)).
It followed that the tribunal had no jurisdiction to hear the appeal. Accordingly the appeal was struck out.
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08786.html
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
