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)

The Tribunal found that the applicants' delay in appealing was significant but had some merit due to confusion caused by HMRC's communications and the complexity of the case. The prejudice to HMRC was limited as the substantive issues overlapped with penalty appeals. The Tribunal exercised its discretion to permit the late appeals, balancing the applicants' reasons, the delay, and the minimal prejudice to HMRC.

Citation
[2025] UKFTT 822
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 certain appeals were in time.
Legal Topics
Late Appeals, Corporation Tax Assessments, Time Limits, Deliberate Behaviour, Group Relief, Discovery Assessments
Tax Law Late Appeals Corporation Tax Assessments Time Limits Deliberate Behaviour Group Relief Discovery Assessments

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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) Taxes Management Act 1970

Ratio Decidendi

The Tribunal found that the applicants' delay in appealing was significant but had some merit due to confusion caused by HMRC's communications and the complexity of the case. The prejudice to HMRC was limited as the substantive issues overlapped with penalty appeals. The Tribunal exercised its discretion to permit the late appeals, balancing the applicants' reasons, the delay, and the minimal prejudice to HMRC.

Court Disposition

Permission granted for late appeals; confirmation that certain appeals were in time.

Orders

  • The appeals by Abbey Healthcare (Huntingdon) Limited against the assessments and closure notices are confirmed as in time.
  • Permission is granted to the Abbey Healthcare Companies to notify late appeals to HMRC against the Extended Time Limit Assessments.