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tax credit late appeals; where to now ?
Was the appeal within the absolute time limit?
Have grounds for lateness been submitted when appeal lodged?
Have grounds ever been considered?
Would this fall into scope of JR ??? Could be seen to be irrational and a procedural irregularity!!
Maybe try a pre-threatening JR letter may work
MNM
1.yes
2.yes
3.yes
a tribual has accepted grounds for lateness and asked hmrc to prepare a full detailed submission on the substantive case.
hmrc replied to tribunal to say that appeal was made outside the absolute time limit i.e. before 01 04 2013,
when I pointed out hmrc error and that appeal was made after 01 04 2013 they then said tribunal still can’t here the case as only hmrc has a right to decide if late appeal grounds are accepted and if hmrc say not then no tribunal has the power to overturn that deicision.
why if when all other agancies decisions on late appeals can go to a tribunal is it that hmrc decisions cannot ???
If they accepted it at the time can they renege on that? Seems bizarre!
I’m not too familiar with late MR’s/late appeals for HMRC being accepted by Tribunal or whether tribunal have no jurisdiction.
In a recent case for IS a tribunal allowed an appeal made outside 13 months (when DWP tried to dismiss it)when it had been shown the Appellant had made 3 clear attempts to challenge decision within 13 months. It was allowed on natural justice, fair and just and interest of justice. I wonder if that would swing
If they accepted it at the time can they renege on that? Seems bizarre!
I previously had a case where they, HMRC, did exactly this. We had more than one piece of correspondence from them, clearly accepting and progressing the client’s appeal, then 2 years down the line, a submission directing HMCTS to strike the appeal out as it had originally been made about 2 weeks late.
I’m not too familiar with late MR’s/late appeals for HMRC being accepted by Tribunal or whether tribunal have no jurisdiction.
In a recent case for IS a tribunal allowed an appeal made outside 13 months (when DWP tried to dismiss it)when it had been shown the Appellant had made 3 clear attempts to challenge decision within 13 months. It was allowed on natural justice, fair and just and interest of justice. I wonder if that would swing
And your grounds here were similar to what was put forward as to why the appeal should be heard, but unfortunately, I moved on before the case went to FtT so I don’t know what happened to it.
I had assumed that the TC late apepals order now gave rise to the tribunals being able to hear late appeals as long as they were made after april 2013, but seems this is not the real case. the order says that where hmrc have decied that an appeal can be admitted late the tribunal can hear the case. BUT surely the point is that its cases where hmrc have not admitted the case that we want to get into the tribunals. when will this madness end