![TC09594 - [2025] UKFTT 00893 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
49C— HMRC offer review Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question
49C— HMRC offer review
Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.
When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC's view of the matter in question.
If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E.
If the appellant does not give HMRC such a notification within the acceptance period, HMRC's view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter.
The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies.
Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H.
HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—
HMRC have already given a notification under this section in relation to the matter in question,
the appellant has given a notification under section 49B in relation to the matter in question, or
the appellant has notified the appeal to the tribunal under section 49D.
In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.
49D— Notifying appeal to the tribunal
This section applies if notice of appeal has been given to HMRC.
The appellant may notify the appeal to the tribunal.
If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.
- 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