An appeal against late filing and payment penalties was dismissed by the First-tier Tribunal in Akinbami v HMRC [2022] UKFTT 426 (TC). HMRC had already accepted that other penalties totalling £900 would be reduced to zero.
The taxpayer failed to attend the hearing and the FTT decided not to permit the late appeal against the penalties, which were therefore upheld:
“The delay is measured in years and is serious and significant. No reason has been provided for it. Considering all the circumstances of the case so as to deal with the issue fairly and justly we consider that the appeal should not be permitted to be made out of time.”
https://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08644.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.
