Other cases that caught our eye: 30 September 2022

In Beadnall Copley Ltd v HMRC [2022] UKFTT 324 (TC) (5 September 2022) the FTT refused the taxpayer’s application to set aside the FTT’s decision in the substantive hearing on the basis that an argument of the appellant had not been addressed by the tribunal. The FTT held that such an allegation if true was not a procedural irregularity within rule 38 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 but would be an error in law for which the remedy was to seek leave to appeal. Read the decision.

In D Kiernander v HMRC [2022] UKFTT 337 (TC) (20 September 2022) the FTT refused permission for the taxpayer to make a late appeal. A generic coronavirus (Covid-19) pandemic excuse is not a good reason for a serious and significant delay. In this case there was ‘an absence of evidence ... to demonstrate...