The First-tier Tribunal found no grounds to allow a late appeal in a case where there had been a delay of 59 days for reasons described as being a “mistake” (MPTL Ltd v HMRC [2022] UKFTT 472 (TC)):
“I am prepared to accept that it was a ‘mistake’, and that there was no deliberate intention on the part of the accountants to disrupt the appeal process. But a ‘mistake’ for which no explanation has been given is not a good reason for the failure to file the Notice of Appeal on time.”
The FTT, applying earlier case law precedents, was required to give weight to the requirement for litigation to be conducted efficiently and at proportionate cost. The Tribunal also placed weight on the need to enforce compliance with rules, practice directions and orders.
https://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08669.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.
