This was a successful application by Patrick Cannon to the FTT for the taxpayer to bring her appeal 42 days after the 30-day period for giving notice of appeal against a closure notice had expired. This was a mixed-use SDLT appeal, and HMRC had amended the taxpayer’s return to show that an extra £225,250 was payable. HMRC strongly opposed the application for the late appeal to be admitted and argued that the appeal itself was bound to fail.
However, the judge accepted that the mixed-use case put forward by the taxpayer was arguable and set out at para 39 of her decision the particular factors to be weighed in arriving at her decision to exercise her discretion to admit the appeal late. These cases turn on their particular facts, and in many such cases, it is generally not the length of the delay but the reasons for it which count most.
You can read the full decision here

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