TC09594 - [2025] UKFTT 00893 (TC)

Fecha: 02-Jul-2025

The review may conclude that HMRC's view of the matter in question is to be—

(5)

The review may conclude that HMRC's view of the matter in question is to be—

(a)

upheld,

(b)

varied, or

(c)

cancelled.

(5A) See section 49EA concerning additional conclusions a review can reach in the case of penalties under Schedule 24 to the Finance Act 2021.

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