The appellant applied for permission to notify late appeals to the First-tier Tribunal (FTT), and (on the assumption that the application was successful) for hearing appeals against a number of discovery assessments, amendments to returns and penalties.
The appellant confirmed to the FTT that he was an undischarged bankrupt. The appellant had no authority from his trustee in bankruptcy to carry on the proceedings before the tribunal. The FTT therefore had to consider case law on bankrupts taking legal proceedings, especially on tax appeals and applications, and their application to the facts of this case.
In the light of case law considered by the FTT, and particularly Soul v CIR; Soul v Caillebotte [1966] 43 TC 662, McNulty v HMRC [2010] UKFTT 509 (TC) and Ahajot v Waller [2004] SpC 395, the FTT held that the appellant, as an undischarged bankrupt, had no standing to bring his appeals against assessments to the tribunal.
