TC09572 - [2025] UKFTT 00850 (TC)

The chronology of events, which was not in dispute, was helpfully set out in the Respondent’s Notice of Objection to the Late Appeal Application as follows.

On 13 December 2018, the Appellant registered for Self-Assessment with a view to claim relief for expenses.

On 2 January 2019, the Respondents received the Appellant’s tax return for the year ending 5 April 2018, via the Self-Assessment portal.

On 8 April 2019, the Respondents received the Appellant’s tax return for the year ending 5 April 2019, via the Self-Assessment portal.

On 2 April 2020, Officer Bromley issued an opening letter to the Appellant to check his tax return for the year ending 5 April 2019. The letter explained that the Respondents were looking into the EIS claim included in his tax return. The Appellant was asked to provide copies of the EIS3 compliance certificate and a statement demonstrating that he had invested £10,000.

On 9 April 2020, the Respondents received the Appellant’s tax return for the year ending 5 April 2020, via the Self-Assessment portal. On 24 March 2021, Officer Bromley issued another opening letter to the Appellant to check his tax return for the year ending 5 April 2020. In similar terms to the letter of 2 April 2020, the letter explained that the Respondents were looking into the EIS claim included in his tax return and the Appellant was asked to provide copies of the EIS3 compliance certificate and a statement showing his investment.

On 17 May 2021, a further opening letter was issued by Officer Bromley in the same terms as the earlier letters. The letter indicated that the Respondents were in possession of information which suggested the investment was not made. The Appellant was asked to provide further information to support the EIS claims.

On 19 July 2021, Officer Bromley issued an Assessment for the year ending 5 April 2018 in the amount £3,533.60, and Closure Notices for the years ending 5 April 2019 and 5 April 2020 in the amounts of £2,778.20 and £3,600.00 under s.29 TMA 1970.

Both the Assessment and the Closure Notices contained a section explaining what options were available to him if he disagreed with the Respondents decisions.

On 10 March 2022, the Appellant called the Respondents and advised that he, along with several colleagues were victims of fraud from a company called Fast Tax Rebate.

On 16 August 2022, the Appellant called the Respondents and advised that he was in receipt of the Respondents’ decisions for the years ending 5 April 2018 and 2019, and that he disputed the charges as he believed that the was a victim of fraud.

On 10 May 2023, the Appellant called the Respondents to advise that he would be sending in an appeal which was received on 19 May 2023. The letter explained that the Appellant had been a victim of fraud, and he asked the Respondents to help deal with the matter. The Appellant also provided a new address.

On 11 October 2023, the Respondents responded to the Appellant’s letter, and provided him with copies of all the correspondence previously sent to him. On 18 October 2023, the Appellant e-mailed the Respondents advising that he had been a victim of fraud and needed help.

On 19 October 2023, Officer Bromley provided her contact details to the Appellant. The Appellant replied and advised that he was unable to call her back straight away due to work constraints but would do so shortly.

On 7 November 2023, the Appellant e-mailed Officer Bromley advising that his mother had severe medical conditions, due to which she would put the Appellant’s mail in the bin.

On 10 November 2023, the Appellant e-mailed Officer Bromley to appeal the decisions sent out under the covering letter dated 11 October 2023.

Correspondence ensued over the course of the next few months in which Officer Bromley requested further information, such as bank statements, from the Appellant.

On 6 February 2024, Officer Bromley issued the Appellant with the Respondents’ View of the Matter and the opportunity to request a Statutory Review or make an appeal to Tribunal within 30 days of the date of the letter.

On 7 June 2024, the Respondents received a Subject Access Request (“SAR”) from the Appellant which was responded to on 14 June 2024.

On 2 July 2024, the Appellant requested a Statutory Review.

On 8 July 2024, Officer Bromley wrote to the Appellant to advise that his request for a Statutory Review was out of time and no reasonable excuse had been provided for the delayed Statutory Review request.

On 18 July 2024, the Tribunal received the Appellant’s Notice of Appeal dated 9 July 2024.

Between the 2 and 5 December 2024, the Respondents asked the Appellant why there had been a delay of 5 months before a Statutory Review was requested. The Appellant stated that he was not aware of his appeal rights.