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Reasonableness of taxpayer’s behaviour in bringing appeal

23 January 2020
Issue: 4729 / Categories: Tax cases

M Ahmed (TC7473) 

The taxpayer made a late appeal against penalties. The application should have been made by May 2013 but he sent it in December 2018. HMRC refused and also declined to review the matter. The appeal was listed to be heard as a permission to appeal late and scheduled for August 2019.

In June 2019 the taxpayer wrote to the First-tier Tribunal offering to agree a payment plan and asking the tribunal to explain the appeal process because he was anxious about it. The tribunal did the latter but said the payment plan was a matter for him to take up with HMRC.

The taxpayer did not attend the hearing so the tribunal telephoned him. He was asked whether he wished to proceed or withdraw his appeal and he chose the latter. HMRC applied for costs on the ground the taxpayer had behaved unreasonably. The taxpayer appealed on the ground of...

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