Assumptions can be expensive!
The First-Tier Tribunal (FTT) refused an application for a late appeal even though HMRC had not copied a notice to the taxpayer’s agent. The FTT held that it was the taxpayer’s responsibility to make a timely appeal based on previously decided cases.
It appears that at some point during the enquiry into the taxpayer’s return HMRC had started corresponding with the accountants for the business to which the taxpayer belonged rather than to the agent who dealt with his personal tax affairs. The personal agent was presumably unaware of the position and, again presumably, the taxpayer thought his agent knew what was happening. The delay in sorting matters out was lengthy but the personal tax agent eventually lodged a late appeal – which was refused.
If a reminder was needed that all HMRC correspondence should be sent to your agent – just in case - this case reinforces the point.
Date: 18th July, 2016
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