TC09600 - [2025] UKFTT 00919 (TC)

The time limit set by Parliament for a person to appeal against an HMRC decision is 30 days. Ms di Benedetto submitted that all the delays in Mr Milhill’s case were serious and significant. Ms Rahman agreed they were “serious” but submitted they were not “significant”.

In R (oao Hysaj) v SSHD [2015] 1 WLR 2472 at [51] the Court of Appeal said that “significant” was to be understood “in the sense of having an effect on the proceedings”, and continued at [54]:

“Of course, the applicant may in some cases be able to satisfy the court that the delay, although substantial, has not had any practical effect on the course of the proceedings, but the longer the delay, the less likely it is that he will be able to do so…One reason for limiting the time for filing a notice of appeal is to promote finality in litigation. Parties need to know where they stand. Delay of the kind that occurred in this case undermines that objective.”

We are in no doubt that all the delays in this case were both serious and significant. As the Court of Appeal said, the purpose of the time limit is to “promote finality in litigation”: in the context of tax decisions, the recipient is required to appeal within 30 days so HMRC knows whether the decision is under challenge.

The second stage requires the Tribunal to establish the reason(s) why the delays occurred.