Circumstances, including the applicant’s reliance on professional advisers, and shortcomings in the way HMRC dealt with his case, were such that the First-tier Tribunal granted the applicant permission to notify his appeal late. 

On 24 January 2018, HM Revenue and Customs (HMRC) issued an information notice to the appellant concerning his pension scheme. On 20 February 2018, the appellant’s adviser appealed. On 30 April 2018, HMRC refused the appellant’s appeal. HMRC’s decision was upheld in a review decision on 22 October 2018. 

In addition to correspondence between the appellant’s advisers and HMRC, the appellant communicated directly with HMRC and asked for a copy of the evidence on which HMRC was