Reliance on the taxpayers’ representative was not a reasonable excuse for an appeal made out of time, and an application to have the appeal heard was therefore refused.
HM Revenue & Customs (HMRC) levied penalties on the taxpayers for a failure to notify liability to tax. No appeal was lodged within the 30 day time limit, which expired on 14 April 2013. The taxpayers’ representative sent a notice of appeal to HM Courts and Tribunal Service (HMCTS) on 14 November 2013.
Following a written request by HMCTS to provide reasons for the late appeal, the representative replied confirming that there had been no formal appeal, but stating that it was clear from previous correspondence with HMRC that his clients did not accept HMRC's findings. The First-tier Tribunal (FTT) accepted the representative’s letter as an application to make a late appeal.
At the hearing, the appellants were
