Appealing Late To The Tribunal
How to appeal late to the Tax Tribunal (or out of time as it is known) requires permission to be granted by the Tribunal.
The starting point is that permission should not be granted except if the Tribunal considers on balance that it should be.
A leading case on this type of matter is Martland v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 178 (TCC).
Three Stage Test
Stage 1
The first stage is to identify and assess the seriousness and significance of the failure to comply with any rule. A very short delay may well avoid the need for consideration of stages 2 and 3 below.
Stage 2
The second stage is to consider why the breach has occurred.
Stage 3
Consider all the issues in the case so that justice can be done with consideration of the impact on all of the parties due to granting an extension and consequences of refusal.
Stage 3 Circumstances In Appealing Late
Merits
In assessing the stage 3 balancing exercise the Tribunal can have regard to the apparent strength or weakness of a case without descending into a detailed assessment.
Shortage Of Funds
A shortage of funds is a factor that the Tribunal should not take into account.
Representation And Tax Agent
Representing yourself or poor representation from an adviser or tax agent is not a factor that the Tribunal should take into account. The Upper Tribunal in the case of HMRC v Katib [2091] UK UT 0189 made it clear that the failure of a tax agent is not likely to be a good reason for missing a deadline.
HMRC Notice Discrepancies
But paperwork discrepancies in documents issued by HMRC can and is considered in such circumstances to be a relevant point.
Credibility Of The Taxpayer
Another common matter taken into account is the perceived credibility of the taxpayer appealing late to the Tribunal. This can be a factor, for example only, when a taxpayer says that they have not received an HMRC notice and that is the reason for a late appeal to the Tax Tribunal.
