The First-tier Tribunal gave permission for a late appeal against late tax return filing penalties to be made to HMRC, after HMRC had informed one of the taxpayers that no appeal could be made until the returns were filed. 
 
The appellants (CS, GW and HW), who were partners in an art business (and also mother and her two adult children), applied for permission to make late appeals to HM Revenue and Customs (HMRC) against late filing penalties (HMRC cancelled the late filing penalties imposed against CS).  
 
The self-assessment returns of GW and HW for the tax year 2016/17 were due to be submitted online by 31 January 2018. However, they were not filed until 18 December 2018. HMRC issued late filing penalties. The appellants were late in appealing against the penalties. The appellants applied to the First-tier Tribunal (FTT) for permission to appeal late to HMRC against the late filing penalties. />