An application for permission to make a late appeal by a former partner of a construction partnership who was not the nominated partner was accepted after he had relied on the nominated partner to deal with HMRC on the partnership’s behalf.  

The appellant was a partner in a partnership (FC) with one other partner (JR). The partnership commenced on 1 October 2009. FC ceased by 6 April 2017. FC acquired and developed properties so that they could be resold at a profit. JR provided finance for the property acquisitions. The appellant’s role was to work on the properties (he was a carpenter and subcontractor in the construction industry). JR dealt with all financial matters and was the ‘nominated partner’ for tax purposes, and submitted partnership returns for FC to HM