The FTT declined to allow very late appeals in a case where the appellants blamed their previous accountants (West v HMRC [2023] UKFTT 63 (TC)).
The FTT explained its reasoning as follows:
“Once the circumstances have been identified, they must be balanced. The consistent message from Denton, BPP, Martland and Katib is that particular weight is to be given to the need to enforce compliance with statutory time limits.
The delay in relation to all the Decisions was over 1,000 days, and so plainly serious and significant, and there was no good reason for them. Those factors weigh heavily against Mr West. Added to that is the prejudice to HMRC and to appellants in other cases if permission were to be given.
On the other side of the scales is the prejudice to Mr West of losing the opportunity of appealing to the Tribunal, together with his reliance his advisers. However, neither of those factors carry significant weight for the reasons given above. The result of the balancing exercise is therefore that permission is refused.”
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08705.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.
