DL Roberts v HMRC

In DL Roberts v HMRC (TC01240 – 13 July) a trader (R) appealed against three discovery assessments and a closure notice in April 2008 and the appeals were stood over.

Following the replacement of the General Commissioners by the First-tier Tribunal with effect from April 2009 HMRC wrote to R offering a review of the assessments.

R did not respond to HMRC’s letter but in April 2010 he applied to notify the appeals to the First-tier Tribunal under TMA 1970 s 49H.

Sir Stephen Oliver granted the application observing that R’s appeals had been lodged within the statutory time limit and that it was ‘in the interests of the administration of justice that permission under section 49H should be given’.

Why it matters: This appears to be the first Tribunal decision concerning the interpretation of TMA 1970 s 49H.