Challenging lapsed appeal due to “more favourable decision”

What the best way to try and get an appeal reinstated that has been lapsed due to “a more favourable decision” – which isn’t more favourable at all?
I had a bit of a rant on the tax credit forum about this - but taking a deep breath - I’d appreciate any input on this (edited version coming up)

• Tax Credit appeal made in spring 2013
• Spring 2014 (a full year later) - HMRC write to HMCTS to say that the appeal is late
• Aug 2014 HMCTS accept as late appeal and state it should proceed
• Sept 2014 I receive what is usually good news - “the appeals officer has revised the decision on this case and that the decision is a more favourable one” - so the appeal is lapsed
• When I see the new HMRC decision letter - it seems that the original decision has just been confirmed in a roundabout way, and its definitely not a more favourable decision

I’ve dealt with DWP decisions - usually DLA cases - where a revised award has been made which has then again been appealed - but that was quite clear cut that a fresh decision was then appealed.

Should I apply directly to HMCTS to ask for it to be reinstated?

Or do I have to take it up with HMRC?

(I’m impressed I got this far without the use of the phrase “Kafkaesque”)

Is there any difference at all between the two decisions, however slight?  You would have to take it up with HMRC in the first instance.  If faced with intransigence you can ask HMCTS to issue a direction.

Thanks - that was what I was fearing - If I was more cynical I’d say it was deliberate attempt to kick it into the long grass.

The slightly less cynical view would be that the finely honed reflexes of what is laughably called the HMCTS decision making process now work effortlessly to deliver any available challenge straight into the long grass without any deliberation being required….