LOUISE DUNCAN v Revenue & Customs (INCOME TAX - permission to make a late appeal against an amendment to a SATR)

INCOME TAX - permission to make a late appeal against an amendment to a SATR - amendment correct - permission denied - HMRC care and management powers considered

For the Respondents: �� Mr Liam Ellis litigator of HM Revenue and Customs� Solicitor�s Office

             In this appeal the appellant appeals against the conclusion set out in a closure notice dated 11 July 2018 (� the closure notice�) that additional income should have been included in her tax return for the year ended 5 April 2017, and the consequential amendment of that return by HMRC. She should have appealed against that conclusion by 10 August 2018. She did not appeal to HMRC until 30 June 2022.

             This decision therefore deals with two matters. Firstly, whether we should exercise our discretion and allow the appellant to make a late appeal. Secondly, if we grant such permission, whether we should allow her appeal.

             For reasons given later in this decision, we have not exercised our discretion in her favour. We reject her application to make a late appeal. But even if we had granted it, we would still have gone on and dismissed her appeal against the closure notice.