TC09600 - [2025] UKFTT 00919 (TC)

Fecha: 03-Jul-2025

Introduction

Introduction

HM Revenue & Customs (“HMRC”) issued Mr Milhill with the following assessments and penalties:

(1)

Closure notices and related amendments made under Taxes Management Act 1970 (“TMA”), s 28A for the tax years 2014-15, 2016-17, 2017-18 and 2018-19. The total extra tax was £453,865.

(2)

An assessment under TMA s 29 (a “discovery assessment”) for the tax year 2015-16 of £68,471.

(3)

Penalties under Finance Act (“FA”) 2007, Schedule 24 (“Sch 24”) for all five tax years, on the basis of deliberate behaviour; these totalled £334,221.

(4)

Three penalties under FA 2008, Schedule 36 (“Sch 36”) for failure to provide information, totalling £2,360.

(5)

Twenty-five penalties under FA 2009, Sch 55 (“Sch 55”) for failing to file self-assessment (“SA”) returns for the tax years 2014-15 to 2021-22 inclusive; the total was £9,400.

(6)

Late payment penalties under FA 2009, Sch 56 (“Sch 56”) for the tax years 2014-15 and 2016-17 of £7,306.

The overall total was thus £875,623. That figure excludes interest, as it is not possible to appeal to the Tribunal against interest charged by HMRC.

Mr Milhill’s representative, Ms Rahman, asked the Tribunal to find that none of the above decisions was notified to Mr Milhill. We considered that issue first, because if it were to be the position, time would not have started to run, and Mr Milhill’s appeals would not be late. However, as explained in the main body of this decision, we found that all the decisions had been notified to Mr Milhill.

The second issue was whether the Tribunal should give Mr Milhill permission to make late appeals against the decisions. For the reasons set out below, we refused to give permission.