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 to bring a late appeal was granted for the amendments to the partnership returns for 2015-16 and 2016-17, and for the discovery assessment and penalty for 2019-20. The Tribunal found that Mr Batten had a good reason for the delay regarding the partnership returns, as HMRC's correspondence reasonably led him to believe he had no right of appeal. For 2019-20, despite the lack of a good reason for delay, the incremental prejudice to HMRC was small and it would be unjust to refuse permission given the factual overlap. The three-stage test in Martland, as interpreted in Medpro, was applied.

Citation
[2025] UKFTT 1538 (TC)
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, Penalty Assessment, Appeal Rights, HMRC Procedures
Tax Law Late Appeal Partnership Tax Returns Discovery Assessment Penalty Assessment Appeal Rights HMRC Procedures

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 8
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 has a right to appeal amendments to partnership returns as a former 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 to bring a late appeal was granted for the amendments to the partnership returns for 2015-16 and 2016-17, and for the discovery assessment and penalty for 2019-20. The Tribunal found that Mr Batten had a good reason for the delay regarding the partnership returns, as HMRC's correspondence reasonably led him to believe he had no right of appeal. For 2019-20, despite the lack of a good reason for delay, the incremental prejudice to HMRC was small and it would be unjust to refuse permission given the factual overlap. The three-stage test in Martland, as interpreted in Medpro, was applied.

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.