As widely expected, HMRC has sought and been granted the right to appeal in the Court of Appeal. Law firm Collyer Bristow will continue to be acting pro bono on behalf of the taxpayer.
‘It is important to note that HMRC’s position is the HIBC remains payable and that anyone subject must make filings and must pay the charge,’ James Austen, partner at Collyer Bristow, said. ‘However, ahead of the latest appeal, the Upper Tribunal judgment is binding and will affect those who did not submit a self-assessment return to pay the HICBC and have subsequently received a [TMA 1970 s 29(1)(a)] discovery assessment. Within that, there are two groups: those who received it less than 30 days ago, who have the right to appeal and should do so, citing the binding decision in Wilkes by the Upper Tribunal. Those who received it more than 30 days ago are ordinarily out of time to appeal – however, subject to certain rules, they may be able to make a late appeal. The advice from Collyer Bristow is that the judgment may provide sufficient scope for the admission of a late appeal.’
As widely expected, HMRC has sought and been granted the right to appeal in the Court of Appeal. Law firm Collyer Bristow will continue to be acting pro bono on behalf of the taxpayer.
‘It is important to note that HMRC’s position is the HIBC remains payable and that anyone subject must make filings and must pay the charge,’ James Austen, partner at Collyer Bristow, said. ‘However, ahead of the latest appeal, the Upper Tribunal judgment is binding and will affect those who did not submit a self-assessment return to pay the HICBC and have subsequently received a [TMA 1970 s 29(1)(a)] discovery assessment. Within that, there are two groups: those who received it less than 30 days ago, who have the right to appeal and should do so, citing the binding decision in Wilkes by the Upper Tribunal. Those who received it more than 30 days ago are ordinarily out of time to appeal – however, subject to certain rules, they may be able to make a late appeal. The advice from Collyer Bristow is that the judgment may provide sufficient scope for the admission of a late appeal.’
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