INCOME TAX – application for permission to make late appeals – principles to be applied by the Tribunal – new CPR 3.9 – whether efficiency, proportionate cost and compliance with rules outweighs other circumstances – Mitchell, McCarthy and Stone and Chartwell Estate Agents considered – held, Tribunal to balance the factors giving extra weight to compliance etc – delay of over a year in this case – no reasonable excuse – taxpayer and adviser both responsible for delay – disability of taxpayer – merits of little weight – consequences for HMRC – balancing exercise – application dismissed.
Citations:
[2014] UKFTT 423 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 04 October 2022; Ref: scu.526786