Indigo Media Partnership v Revenue & Customs (PROCEDURE : Other)

PROCEDURE � applications for permission to notify late appeals � discretion � Data Select Ltd v HM Revenue & Customs and Advocate General for Scotland v General Commissioners for Aberdeen City applied � applications refused

The Appellant is a partnership known as Indigo Media Partnership, comprising 17 individual partners. We shall refer to it either as the Appellant or the Partnership. Mr Robert Crawford is one of the partners and he appeared on behalf of the Appellant.

In 2001 and 2002 the Appellant made certain investments in various films for which it claimed relief under section 42 Finance (No 2) Act 1992 (�Section 42�) and section 48 Finance (No 2) Act 1997 (�Section 48�). The claims were made in tax years 2000-01 and 2001-02. We describe the nature of those reliefs and the circumstances in which the Appellant came to claim relief in more detail below.

The Appellant has applied for an extension of time in which to appeal against amendments made by way of closure notices following enquiries into the Partnership tax returns for tax years 2000-01 and 2001-02. The closure notice for tax year 2000-01 was issued on 30 November 2007. The closure notice for 2001-02 was issued on 11 May 2012.

An appeal against the amendment to the Partnership tax return for 2000-01 was notified to HMRC on 21 December 2007. It was not notified to this tribunal until 30 March 2014. The appeal against the amendment to the Partnership tax return for 2001-02 was notified to this Tribunal on 30 March 2014. In both cases the substantive grounds of appeal may be summarised as follows: