The failure of an agent’s employees to submit appeals on time was not an acceptable reason for the First-tier Tribunal to accept the appellant’s application to make late appeals against HMRC’s assessments of tax and penalties.   

In February 2018, following an enquiry into the appellant’s self-assessment return for the tax year 2015/16, HM Revenue and Customs (HMRC) issued a closure notice increasing the tax due and assessed penalties for an inaccurate return. The date of the appellant’s appeal was (at the earliest) 28 September 2020. 

The appellant made an application to the First-tier Tribunal (FTT) for permission to make late appeals against assessments and notices relating to income tax (and VAT) matters. The appellant accepted that the notices were served by HMRC and received by himself or his agent but stated the agent employed two individuals who (for reasons unknown) simply failed to action