DOTAS late appeal against scheme ref number: Hive Umbrella Ltd v HMRC [2023] UKFTT 753 (TC) (7 September 2023) is another DOTAS case in which the FTT permitted the taxpayer's appeal despite there being no good reasons for the delay (which the FTT held was not serious or substantial). The taxpayer had put its affairs in the hands of an ostensibly highly competent agent in good time to enable a timely appeal to be made and had enabled that agent to respect the time limit. While the FTT had been given no meritorious reasons as to why that time limit was not met the FTT did not deem it fair and just to deny the application simply because of the lack of cogent reasons. Read the decision.
