In S Bolland v HMRC [2018] UKFTT 254 (8 May 2018) the FTT gave partial permission for a late appeal.
The appeal related to six assessments made under TMA 1970 s 29 and totalling nearly £30 000. Under TMA 1970 s 31A the appeals should have been made within 30 days of the assessments and were 11 months late. HMRC did not agree to the late appeal so Mr Bolland applied to the FTT for permission.
The FTT noted that s 49 provides that HMRC ‘shall agree to a late appeal’ if three conditions are met one of which is that it is satisfied that there is a reasonable excuse for the delay. However the power of the FTT to permit a late appeal is not so circumscribed; it has a large discretion.
The FTT accepted that the relevant assessments...
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In S Bolland v HMRC [2018] UKFTT 254 (8 May 2018) the FTT gave partial permission for a late appeal.
The appeal related to six assessments made under TMA 1970 s 29 and totalling nearly £30 000. Under TMA 1970 s 31A the appeals should have been made within 30 days of the assessments and were 11 months late. HMRC did not agree to the late appeal so Mr Bolland applied to the FTT for permission.
The FTT noted that s 49 provides that HMRC ‘shall agree to a late appeal’ if three conditions are met one of which is that it is satisfied that there is a reasonable excuse for the delay. However the power of the FTT to permit a late appeal is not so circumscribed; it has a large discretion.
The FTT accepted that the relevant assessments...
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