TC09594 - [2025] UKFTT 00893 (TC)

The law is found in the Taxes Management Act 1970 (“TMA”) the relevant provisions of which are set out in the Appendix to this decision.

However, in a nutshell, it is this. A taxpayer has a right of appeal against a closure notice. That appeal is to HMRC and must be given within 30 days. The appellant then has a right to ask HMRC for a review. HMRC may also notify the appellant of his right to a review. In either case, HMRC must set out their view of the matter in question. If HMRC offer a review which is not accepted within 30 days, HMRC’s view of the matter is treated as being set out in a section 54 agreement from which the appellant has no opportunity to resile. An appellant has a right to notify an appeal to the tribunal but cannot do so whilst a review is in progress. Where HMRC have been asked to undertake a review, the appellant must appeal to the tribunal within 30 days of receipt of notification of the review conclusion. If HMRC have been asked to undertake a review but do not do so, then their view of the matter is treated as being upheld, but they must notify the appellant of that. The 30 day period to appeal to the tribunal does not start until that notification. If that appeal is late, the tribunal has discretion to grant permission for a late appeal.