![TC09594 - [2025] UKFTT 00893 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
The merits of the parties respective positions did not militate strongly one way or the other
The merits of the parties respective positions did not militate strongly one way or the other.
HMRC will not be prejudiced by this late appeal as it has been made clear throughout that the appellant intended to notify his appeal to the tribunal and indeed were inviting him to do so in May 2024.
Any delays by the appellant should be seen in the context of the enquiry into the appellant’s tax return which took over eight years to complete. And it then took a further two years for HMRC to issue the view of the matter letter.
- 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