The First-tier Tribunal (FTT) refused to allow an appeal that was more than eight years’ late (York Burton Lane Club and Instituted Ltd v HMRC [2022] UKFTT 406 (TC)).
The rather complex facts in this case are not relevant here, but the appeal was dismissed on the following grounds:
“(1) The Appellants have committed a serious and significant failure in waiting more than eight years (rather than no more than 30 days) before appealing their protective assessments.
(2) They have offered no reasonable explanation for this failure.
(3) If their appeals were admitted, they would appear to have a very strong chance of succeeding. If they chose to defend any such appeals, HMRC would be put to some inconvenience in doing so, but they would not be materially (if at all) prejudiced.
(4) That notwithstanding, the Appellants’ disregard of the time period for commencing an appeal prescribed by Parliament is so serious and significant that in principle their appeals should not be admitted.
(5) There is nothing in the discrimination ground that would affect this conclusion.”
https://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08632.html
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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.
