Jonathan Manguiat v The Commissioners for HMRC
[2023] UKFTT 312 (TC)
Paul Tomas v The Commissioners for HMRC
22 December 2023
[2024] UKFTT 15 (TC)
First-tier Tribunal
Mr. Tomas missed the deadline to appeal tax charges. He said he thought he'd already appealed, but the tax office's letters were clear. The judge said the delay was too long and the appeal was unlikely to succeed, so they refused to let him appeal late.
Key Facts
- •HMRC issued HICBC assessments and penalties to Mr. Tomas on May 7, 2021.
- •Mr. Tomas appealed to HMRC on October 1, 2021, outside the 30-day statutory limit.
- •HMRC rejected Mr. Tomas' appeal as out of time on October 14, 2022.
- •Mr. Tomas applied to the Tribunal for permission to make a late appeal on November 26, 2022.
Legal Principles
An appeal against an assessment must be made in writing within 30 days of the assessment notice (TMA 1970, s. 31A(4)).
Taxes Management Act 1970
A late appeal may be permitted if HMRC agrees or the Tribunal grants permission (TMA 1970, s. 49).
Taxes Management Act 1970
The Tribunal should follow a three-stage process when considering late appeals (based on *Martland v HMRC* [2018] UKUT 178): (1) assess the delay, (2) establish the reason for the delay, (3) balance the merits of the reason and prejudice to both parties.
Martland v HMRC [2018] UKUT 178
The merits of the underlying appeal should only be considered to the extent necessary to form a general impression of its strength or weakness (Hysaj, referenced in *Martland*).
Hysaj (referenced in Martland v HMRC)
Outcomes
The Tribunal refused Mr. Tomas' application for permission to make a late appeal.
The delay was serious and significant (nearly 4 months); Mr. Tomas' reason (belief he was already in an appeals process) was not sufficiently compelling given the clarity of HMRC's notices and his vague recollections; the limited merits of the underlying appeal also weighed against granting permission.