[2025] UKUT 00275 (TCC)

The Applicant, Josephine Hayes, applies to the Upper Tribunal (Tax and Chancery) (“UT”) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (“the FTT”), released on 27 September 2024 (“the Decision”). The Decision was made by the FTT following a hearing conducted on 5 December 2023.

The FTT dismissed the Applicant’s application to close HMRC’s enquiry into her 2019/20 tax return.

References in square brackets [] are to paragraphs in the Decision.

At [23]-[38] the FTT concluded that HMRC had not extended the deadline for the filing of the Applicant’s online tax return to 28 February 2021 as they had not made any conclusive statement that they were so doing in any of their communications. Therefore, HMRC validly opened their enquiry on 7 March 2022 by virtue of s.9A(2)(b) Taxes Management Act 1970 (“TMA 1970”).

At [39]-[49] the FTT further decided that section 118(2) TMA 1970 did not give HMRC a generic power to grant a general extension of time to the filing deadline in any circumstances. At [50]-[52] the FTT found that section 118 TMA 1970 did not have the effect that, even if there had been an extension of time granted by HMRC, the Applicant’s 2019/20 return would have been deemed to have been filed on time for the purpose of opening an enquiry.

At [53]-[66] the FTT decided that HMRC had reasonable grounds not to issue a closure notice at that time as they did ‘not have the full facts on which to make a reasonable assessment of whether the tax included on the self-assessment tax return is correct’.

By a decision dated 30 January 2025 (“the PTA Decision”), the FTT refused the Applicant permission to appeal the FTT’s Decision to the Upper Tribunal (‘UT’) on the various grounds of appeal pursued. The Applicant renewed her application to the UT for permission to appeal in-time within a month thereafter.

In a decision dated 27 May 2025 I refused permission to appeal to the UT on the papers on both grounds of appeal pursued. The Applicant requested reconsideration of the permission application at an oral hearing. This took place by video (CVP) on 12 August 2025. The Applicant appeared in person at the hearing and made oral submissions, further to her written submissions dated 11 August 2025. Representatives of HMRC appeared at the hearing but did not participate.