![TC09594 - [2025] UKFTT 00893 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
DISCUSSION
DISCUSSION
The appellant’s primary position, as submitted by Mr Spencer, is that the appellant accepted an offer of a statutory review within the statutory, or extended time period, and HMRC have never notified the appellant of the conclusion of their review. This means that the review is treated as having concluded that HMRC’s view of the matter in question is upheld with the consequence that HMRC must notify that conclusion to the appellant. They did not do so. And so the appeal cannot be out of time as the 30 day period for notifying an appeal to the tribunal only starts once HMRC have notified the appellant of that conclusion.
In the alternative, Mr Spencer submits that if this is a “Martland” case (as defined below), I should exercise my discretion to permit the appellant to bring a late appeal.
I shall therefore deal with Mr Spencer’s primary position first and then consider the Martland alternative thereafter.
- 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