Late notification of an appeal to the tax tribunal
In Folarin Bamgbopa v HMRC (TC03046 – 14 November 2013) the taxpayer sought permission to notify HMRC two years late of his intention to appeal under TMA 1970 s 49.
HMRC had sent ‘somewhat confusing’ letters to the taxpayer’s accountants; however those letters did make it clear that a ‘speedy’ reaction was required if an appeal was to be lodged.
The taxpayer argued that he had been abroad during the time when an appeal could have been lodged and was under the misapprehension that his accountants were dealing with the issue. Furthermore given the amount of tax at stake he would suffer a real prejudice if permission was denied in circumstances where all the evidence was still available.
The tribunal denied permission to notify the appeal late. The degree of prejudice to the taxpayer was established by...
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Late notification of an appeal to the tax tribunal
In Folarin Bamgbopa v HMRC (TC03046 – 14 November 2013) the taxpayer sought permission to notify HMRC two years late of his intention to appeal under TMA 1970 s 49.
HMRC had sent ‘somewhat confusing’ letters to the taxpayer’s accountants; however those letters did make it clear that a ‘speedy’ reaction was required if an appeal was to be lodged.
The taxpayer argued that he had been abroad during the time when an appeal could have been lodged and was under the misapprehension that his accountants were dealing with the issue. Furthermore given the amount of tax at stake he would suffer a real prejudice if permission was denied in circumstances where all the evidence was still available.
The tribunal denied permission to notify the appeal late. The degree of prejudice to the taxpayer was established by...
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