Upper Tribunal Tax and Chancery Chamber

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

Fecha: 20-Jun-2024

The relevant legislation

The relevant legislation

Section 49A(2) TMA sets out the options open to a taxpayer or HMRC after notice of appeal has been given to HMRC, namely: (i) the appellant may request an internal review (under section 49B); (ii) HMRC may offer an internal review (under section 49C); or (iii) the appellant may notify an appeal to the FTT (under section 49D).

Where HMRC offers an internal review, section 49C TMA states, as far as relevant:

“(3)

If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E.

(4)

If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter

…

(6)

Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H.

…

(8)

In this section “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.”

Section 49H TMA applies where a taxpayer seeks to notify an appeal to the FTT after an internal review has been offered by HMRC. It states, relevantly (emphasis added):

“(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.”

10.

Rule 20(4) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 provides, relevantly, as follows:

“(4)

If the notice of appeal is provided after the end of any period specified in an enactment referred to in paragraph (1) but the enactment provides that an appeal may be made or notified after that period with the permission of the Tribunal-

(a)

the notice of appeal must include a request for such permission and the reason why the notice of appeal was not provided in time; and

(b)

unless the Tribunal gives such permission, the Tribunal must not admit the appeal.”