TC09622 - [2025] UKFTT 01232 (TC)

The balancing exercise on this application was not straightforward; the delay is not particularly lengthy compared to some that this Tribunal has had to consider, but neither is it trivial. However, set against this are the unsatisfactory explanations for the delay. These are contradictory, unsupported by evidence, and the reason given in correspondence and the Notice of Appeal for the delay (needing the information from a Subject Access Request response) was subsequently stated to be untrue.

We have taken into account the need for litigation to be conducted efficiently but do not consider that any particular weight needs to be afforded to that factor, considering the decision in MedPro [2025] UKUT 00255 (TCC) and because we consider that the relatively short length of the delay, the unsatisfactory explanations for the delay and the fact that the case is not obviously a strong one are the more important factors in this balancing exercise.

As noted, the case is not obviously a strong one, and the prejudice to the parties is not particularly unusual. In the circumstances, we do not consider that the prejudice to Mr Ahya should outweigh the unsatisfactory explanations for the delay, noting as set out above that he did not usefully engage with the enquiry process which had given him plenty of opportunity to provide the information which he now wants to be permitted to include in his appeal to HMRC.

Having considered all of circumstances of the case, the Tribunal is not satisfied that permission for a late appeal should be granted. The application is therefore refused.

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.