Abbey Healthcare (East Kilbride) Ltd & Ors v Revenue and Customs (Application for permission to notify late appeals to HMRC ) [2025] UKFTT 822 (TC) (04 July 2025)

Abbey Healthcare (East Kilbride) Ltd & Ors v Revenue and Customs (Application for permission to notify late appeals to HMRC ) [2025] UKFTT 822 (TC) (04 July 2025)

Permission to notify late appeals to HMRC was granted because the applicants' delay, though significant, was explained by confusion over the basis for HMRC's assessments and lack of clarity from HMRC; the prejudice to HMRC was minimal compared to the significant prejudice to the applicants if permission was refused, and the applicants' grounds for appeal were not without merit.

Citation
[2025] UKFTT 822 (TC)
Parties
Applicants: Abbey Healthcare (East Kilbride) Limited and others; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 July 2025
Procedural Posture
Application for Permission to Notify Late Appeals to HMRC / First Tier Tribunal (tax Chamber) Decision
Outcome
Permission granted for late appeals; confirmation that Huntingdon's appeal was in time.
Legal Topics
Late Appeals, Corporation Tax Assessments, Time Limits, Deliberate Behaviour, Group Relief, Discovery Assessments, Penalty Appeals
Tax Law Late Appeals Corporation Tax Assessments Time Limits Deliberate Behaviour Group Relief Discovery Assessments Penalty Appeals

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Parties

Abbey Healthcare (East Kilbride) Limited and others

Applicants

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Application for Permission to Notify Late Appeals to HMRC / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the applicants' appeals against corporation tax assessments and closure notices were in time
  2. 2 Whether permission should be granted to notify late appeals to HMRC under section 49(2) of the Taxes Management Act 1970

Ratio Decidendi

Permission to notify late appeals to HMRC was granted because the applicants' delay, though significant, was explained by confusion over the basis for HMRC's assessments and lack of clarity from HMRC; the prejudice to HMRC was minimal compared to the significant prejudice to the applicants if permission was refused, and the applicants' grounds for appeal were not without merit.

Court Disposition

Permission granted for late appeals; confirmation that Huntingdon's appeal was in time.

Orders

  • Permission granted to Abbey Healthcare Companies to notify late appeals to HMRC against the Extended Time Limit Assessments.
  • Confirmation that Abbey Healthcare (Huntingdon) Limited's appeal against its assessments and closure notices was in time.