R and S Ancell v HMRC

In R and S Ancell v HMRC [2017] UKFTT 177 (15 February 2017) the FTT found that the issue of case management directions following the submission of a notice of appeal did not amount to the giving of permission for a late appeal.

After some ‘crossed wires’ within HMRC (two officers had written at the same time contradicting each other) the appellants had notified the FTT of their appeal against HMRC’s decision that they were liable to SDLT (despite the implementation of a scheme). The notice contained an acknowledgement that the appeal had been notified late and gave various reasons including the confusion within HMRC and the fact that the provider of the scheme had gone into administration. Having been informed of the appeal HMRC submitted an application to the effect that the FTT should refuse permission for the late appeal.