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Error al cargar el documento
- Heading
- INTRODUCTION
- THE LAW
- THE EVIDENCE AND THE FACTS
- DISCUSSION
- Submissions - not late
- My view - not late
- Late appeal
- He accepted that the delay in notifying the appeal to the tribunal is serious and significant
- Mr Finerty thought that he had made a valid request for a statutory review in the Valentine’s Day letter Secondly, the appellant reasonably relied on BP. He was under the mistaken impression that Mr Finerty had responded to HMRC’s letter of 8 March 2
- The merits of the parties respective positions did not militate strongly one way or the other
- The appellant’s delay is at worst 586 days and best 62 days. These are both serious and significant
- The merits of the appellant’s underlying case are weak My view
- DECISION
- RIGHT TO APPLY FOR PERMISSION TO APPEAL
- An appeal may be brought against–
- In relation to an appeal under section 31(1) (a) or (c) of this Act –
- In relation to an appeal under section 31(1) (b) of this Act –
- (4A) In relation to an appeal under section 31(1)(d) against a simple assessment—
- HMRC must, within the relevant period, notify the appellant of HMRC's view of the matter in question HMRC must review the matter in question in accordance with section 49E
- 49C— HMRC offer review Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question
- Subsections (2) and (3) do not apply in a case where—
- The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances
- The review may conclude that HMRC's view of the matter in question is to be—
- Conclusions