In D O’Flaherty v HMRC (Upper Tribunal – 5 April) HMRC formed the opinion that a publican (F) had failed to operate PAYE on some payments to employees. In August 2009 it issued notices of determination. F did not appeal and in October 2010 HMRC issued a statutory demand. Subsequently F applied to lodge a late appeal against the determinations. The First-tier Tribunal (Judge Porter) rejected the application but the Upper Tribunal remitted the case to a different judge for reconsideration. Judge Berner held that the First-tier Tribunal had ‘directed its attention almost exclusively to the question whether (F) had a reasonable excuse for failing to make an appeal within the proper time limits’ when it should also ‘have considered the merits of the proposed appeal’.
In D O’Flaherty v HMRC (Upper Tribunal – 5 April) HMRC formed the opinion that a publican (F) had failed to operate PAYE on some payments to employees. In August 2009 it issued notices of determination. F did not appeal and in October 2010 HMRC issued a statutory demand. Subsequently F applied to lodge a late appeal against the determinations. The First-tier Tribunal (Judge Porter) rejected the application but the Upper Tribunal remitted the case to a different judge for reconsideration. Judge Berner held that the First-tier Tribunal had ‘directed its attention almost exclusively to the question whether (F) had a reasonable excuse for failing to make an appeal within the proper time limits’ when it should also ‘have considered the merits of the proposed appeal’.
