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Jurisdiction of the Tribunal
Jurisdiction of the Tribunal
The Tribunal only has the jurisdiction to hear an application to make a late appeal if (a) a person has first appealed to HMRC, and (b) that appeal has been refused, see Taxes Management Act 1970 (“TMA”), s 49(2).
It was common ground that no appeal had been made to HMRC in relation to the penalties or the PLNs, but it was Mr Di Lellio’s case that appeals had been made against the discovery assessments and the amendments to his SA returns.
- Heading
- Introduction and Summary
- The Evidence
- Findings of fact
- Tax years 2011-12 and 2012-13: assessments
- Tax years 2013-14 to 2015-16: assessments
- The Form
- Mr Di Lellio’s diagnosis
- Penalties for inaccuracies
- PLNs
- Subsequent events including bankruptcy proceedings
- Jurisdiction of the Tribunal
- The legislation about appeals
- The discovery assessments
- The closure notice amendments
- The steps taken by the parties
- The timing of the Application
- The Case Law
- The first Martland stage: the delays
- The second Marland stage: reasons for delays
- Reliance on advisers
- The need for time limits to be respected
- Merits
- Other prejudice to Mr Di Lellio
- Prejudice to HMRC
- Other Tribunal users
- Conclusions