UT/2023/000088 - [2024] UKUT 00209 (TCC)

This is an appeal from the decision of the First-tier Tribunal (“FTT”) released on 18 April 2023 (“the Decision”). Essentially, the issue before the FTT was whether the Appellant should be granted permission to bring a late appeal. HMRC contested the Appellant’s application for permission. In the Decision the FTT refused permission and on 3 August 2023 refused the Appellant permission to appeal the Decision. On 20 November 2023 this Tribunal (Judge Rupert Jones) granted permission to appeal on four grounds, which are explained below, and the appeal now comes before this Tribunal.

For the reasons given below, we dismiss this appeal.