TC09600 - [2025] UKFTT 00919 (TC)

There was no dispute that when HMRC issued all the decisions, they also offered to carry out a statutory review, and it was also common ground that Mr Milhill had not accepted those offers. The relevant legislation is therefore TMA s 49H, headed “Notifying appeal to tribunal after review offered but not accepted”. It reads:

“(1)

This section applies if

(a)

HMRC have offered to review the matter in question (see section 49C), and

(b)

the appellant has not accepted the offer.

(2)

The appellant may notify the appeal to the tribunal within the acceptance period.

(3)

But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.

(4)

If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.

(5)

In this section ‘acceptance period’ has the same meaning as in section 49C.”

TMA s 49C(6) reads:

 “…‘acceptance period’ means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.”

It is thus clear that where, as here, HMRC offer to carry out a review of a decision, the statutory time limit is 30 days beginning with the date of the letter offering the review.

TMA s 49 is headed “Late notice of appeal” and so far as relevant reads:

“(1)

This section applies in a case where

(a)

notice of appeal may be given to HMRC, but

(b)

no notice is given before the relevant time limit.

(2)

Notice may be given after the relevant time limit if

(a)

HMRC agree, or

(b)

where HMRC do not agree, the tribunal gives permission.

(3)-(7) …

(8)

In this section ‘relevant time limit’, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).”

Since HMRC did not agree to Mr Milhill making late appeals against the decisions, he can only appeal if the Tribunal gives permission under TMA s 49(2)(b) above.