Batten v Revenue and Customs (LATE APPEAL - former partner in a construction partnership - appeal by a partner who was not the nominated partner for tax purposes - assessed to tax on proceeds of disposal of properties acquired by the partnership) [2025] UKFTT 1538 (TC) (11 December 2025)

Batten v Revenue and Customs (LATE APPEAL - former partner in a construction partnership - appeal by a partner who was not the nominated partner for tax purposes - assessed to tax on proceeds of disposal of properties acquired by the partnership) [2025] UKFTT 1538 (TC) (11 December 2025)

Permission for a late appeal was granted because, although the delay was serious and significant, Mr Batten had a good reason for not appealing the partnership amendments on time—HMRC's correspondence reasonably led him to believe he had no right of appeal. For the discovery assessment and penalty, despite no good reason for delay, the incremental prejudice to HMRC was minimal and the underlying factual dispute overlapped with the earlier years, so permission was also granted in the interests of justice.

Citation
[2025] UKFTT 1538
Parties
Appellant: Jonathan Batten; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 December 2025
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Application for Permission to Bring a Late Appeal
Outcome
Application for permission to make a late appeal granted.
Legal Topics
Late Appeal, Partnership Tax Returns, Discovery Assessment, Appeal Rights, Procedural Fairness
Tax Law Civil Procedure Late Appeal Partnership Tax Returns Discovery Assessment Appeal Rights Procedural Fairness

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 11 Party arguments 2 Amounts and remedies 9
Sign in to unlock

Parties

Jonathan Batten

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Application for Permission to Bring a Late Appeal

Legal Issues

  1. 1 Whether the appellant had a right to appeal amendments to partnership returns as a non-nominated partner
  2. 2 Whether there was good reason for the delay in appealing
  3. 3 Whether permission should be granted for a late appeal against amendments to partnership returns, discovery assessment, and penalty

Ratio Decidendi

Permission for a late appeal was granted because, although the delay was serious and significant, Mr Batten had a good reason for not appealing the partnership amendments on time—HMRC's correspondence reasonably led him to believe he had no right of appeal. For the discovery assessment and penalty, despite no good reason for delay, the incremental prejudice to HMRC was minimal and the underlying factual dispute overlapped with the earlier years, so permission was also granted in the interests of justice.

Court Disposition

Application for permission to make a late appeal granted.

Orders

  • HMRC to provide Mr Batten with copies of notices sent to Mr Robbins on 23 February 2022 within 14 days.
  • Mr Batten to provide amended grounds of appeal within 28 days after receipt of notices.