[2025] UKUT 011 (AAC)

The FTT judge has directed that the Decision Notice stands as the Statement of Reasons. The Decision Notice records that there was a supplementary submission from HMRC that contained 579 pages, but does not say anything to indicate that active consideration had been given to whether the hearing should proceed on that day by telephone link, or be adjourned. There is no indication that the appellant asked for an adjournment or made representations about the new material causing difficulties.

The focus at the FTT hearing was whether the appellant had submitted written material so that HMRC could undertake a mandatory reconsideration within the 13 months time limit set out in section 21 of the Tax Credits act 2022. The appellant said that she had written in October and November 2018 to ask for reconsideration. The FTT found that she had not sent those letters at the time (paragraph 24-29). The FTT found (paragraph 20 Decision Notice) that the earliest possible document that could be construed as a request for mandatory reconsideration of Decision 1 was a form submitted online by the appellant on 30 September 2019. That was out of time. The FTT did not accept the appellant’s description of some telephone calls, where she asserts that she was told that mandatory reconsideration was not possible.