In D Peters (known as I Jones) v HMRC [2019] UKUT 58 (25 February 2019) the UT dismissed an application for a late appeal on the grounds that no ‘good reason’ had been given for the delay and that the merits were not established.
Mr Jones had applied to the FTT for permission to make late appeals against HMRC’s decisions to issue assessment and closure notices as well as penalties but his application had been denied.
The UT found that the FTT had rightly adopted the three-stage approach set out in Martland [2018] UKUT 178. It also noted that the FTT had accepted Mr Jones’ mental illness as a reason for the delay but had given it limited weight because of the lack of comprehensive medical evidence as to the effect of the depression. The UT therefore accepted the FTT’s finding that although the mental...
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In D Peters (known as I Jones) v HMRC [2019] UKUT 58 (25 February 2019) the UT dismissed an application for a late appeal on the grounds that no ‘good reason’ had been given for the delay and that the merits were not established.
Mr Jones had applied to the FTT for permission to make late appeals against HMRC’s decisions to issue assessment and closure notices as well as penalties but his application had been denied.
The UT found that the FTT had rightly adopted the three-stage approach set out in Martland [2018] UKUT 178. It also noted that the FTT had accepted Mr Jones’ mental illness as a reason for the delay but had given it limited weight because of the lack of comprehensive medical evidence as to the effect of the depression. The UT therefore accepted the FTT’s finding that although the mental...
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