England and Wales Case Law

Benjamin Hammant v The Commissioners for HMRC

The delay in appealing was serious and significant, the appellant had no good reason for the default as he had agreed to paperless communication and failed to check his account, and the need to enforce statutory time limits outweighed any prejudice to the appellant. Permission for a late appeal was refused.

Source excerpt

• Late appeal
• Self-assessment tax return
• Penalties
• Paperless communication
• Statutory time limits

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Owen Patrick Williams v The Commissioners for HMRC

The tribunal held that only the 2017/18 Closure Notice was appealable, allowed the appeal in part on a £200,918 repayment claim, and struck out the rest.

• Closure notice
• Appealable decisions
• Jurisdiction of tribunal
• Self-assessment tax return
• Disguised remuneration
• Loan charge

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