In Dr Vasiliki Raftopoulou v HMRC [2015] UKUT 579 (16 October 2015) the UT found that the FTT had jurisdiction to decide whether the taxpayer had a reasonable excuse for the lateness of a claim for repayment.
Dr Raftopoulou had submitted her 2006/07 self-assessment return on 14 January 2008. According to the return a liability to tax of about £18 000 arose. Dr Raftopoulou believed the amount of tax due was the result of a mistake. However instead of amending her return under TMA 1970 s 9ZA she had made a claim for repayment under TMA 1970 Sch 1AB on 13 October 2011. The claim had been rejected by HMRC as out of time.
The first issue was whether the FTT had jurisdiction to decide whether the claim was out of time. The second one was whether TMA s 118 (2) (reasonable excuse) could apply to...
