TC09601 - [2025] UKFTT 00920 (TC)

HMRC are correct to say that the length of the delay was almost 11 months until the appellant lodged the appeal with the Tribunal and that that is both serious and significant.

However, Ms Man fairly accepted that it was arguable that the delay was only until the letter from Freeths dated 13 March 2024 was received; that is a delay of approximately six months after he had been told on 2 August 2024 that no appeal had been received. That is also both serious and significant. However, there was also the further delay between the issue of the letter of 18 April 2024, refusing the late appeal and the application to the Tribunal on 7 June 2024.