The appellant submitted her tax return for 2006/07, indicating a tax liability of approximately £18,000. Subsequently, she considered that the tax due was the result of a mistake, and on 13 October 2011 made a claim for repayment (pursuant to TMA 1970, Sch 1AB).
HM Revenue and Customs (HMRC) rejected the repayment claim, as it was made outside the statutory four year time limit (in Sch 1AB, para 3(1)). The appellant appealed. The First-tier Tribunal (FTT) ([2014] UKFTT 818 (TC)) held that in the absence of a statutory provision to extend or appeal against the time limit, the claim did not fall within the FTT’s jurisdiction.
The appellant appealed to the Upper Tribunal (UT) on the single ground that the FTT erred in not having regard to the possible application of TMA 1970, s 118(2). She argued that the FTT had jurisdiction in respect of her appeal if she was able to show (by applying s 118(2)) that she had a
