TC09594 - [2025] UKFTT 00893 (TC)

This decision deals with issues arising from a final closure notice issued by HMRC to the appellant on 11 December 2020 (“the closure notice”). The closure notice amended the appellant’s tax return for the tax year 2010/2011, by removing a capital loss of £300,000 on which share loss relief had been claimed and added further income tax due to HMRC of £146,848.82.

The appellant notified an appeal against the closure notice to the tribunal, on 24 July 2024.

It is HMRC’s position that this is a very late appeal and I should deny the appellant permission to bring his appeal so very late.

It is the appellant’s primary position that the appeal is not late, as he had requested a statutory review within an extended time period granted to him by an HMRC officer, and since HMRC have never provided him with the requisite notification, time was still running in the appellant’s favour when he brought his appeal on 24 July 2024.

In the alternative, if no such valid review was requested, then I should grant permission as an evaluation of all the circumstances of the case weighs heavily in the appellant’s favour.

For the reasons given later in this decision, I have concluded that the appeal was late, and that I should reject the appellant’s application for permission to bring his appeal late.