Raftopoulou
| Jurisdiction | UK Non-devolved |
| Judgment Date | 20 August 2014 |
| Neutral Citation | [2014] UKFTT 818 (TC) |
| Date | 20 August 2014 |
| Court | First Tier Tribunal (Tax Chamber) |
[2014] UKFTT 818 (TC)
Judge John Brooks
The Appellant appeared in person
Sian Howells of HM Revenue and Customs, appeared for the Respondents
Procedure - Strike out application - Claim for overpayment relief brought out of time - Jurisdiction of tribunal - Appeal struck out.
[1]This is an application by HM Revenue and Customs ("HMRC") to strike out the appeal of Dr Vasiliki Raftopoulou against the refusal of her claim for overpayment relief on the grounds that it was made out of time.
[2]Following a hearing of the application, on 2 June 2014, a Decision Notice containing a summary of the Tribunal's findings of facts and reasons for allowing HMRC's application and striking out Dr Raftopoulou's appeal was released to the parties on 5 June 2014. On 8 June 2014 an application for permission to appeal to the Tax and Chancery Chamber of the Upper Tribunal against the Tribunal's decision was received by the Tribunal. However, as it was not possible to read the documents, on 10 June 2014 the Tribunal wrote to Dr Raftopoulou asking for these to be resubmitted. Legible copies of the documents were subsequently received by the Tribunal on 9 July 2014.
[3]Rule 35(4) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the "Procedure Rules") provides that before an application for permission to appeal can be made it is necessary to request full written findings of fact and reasons for the decision of the Tribunal. As the parties had been provided with a "summary" decision on 5 June 2014 Dr Raftopoulou's application for permission to appeal has been treated as a request for full written findings of facts and reasons and this decision has been provided to enable her to decide whether to apply for permission to appeal and to assist in formulating any such appeal.
[4]Section 9ZA of the Taxes Management Act 1970 ("TMA") provides:
(1)A person may amend his return under Taxes Management Act 1970 section 8section 8 or Taxes Management Act 1970 section 8A8A of this Act by notice to an officer of the Board.
(2)An amendment may not be made more than twelve months after the filing date.
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(3)In this section "the filing date", in respect of a return for a year of assessment (Year 1), means-
(a) 31st January of Year 2, or
(b) if the notice under Taxes Management Act 1970 section 8section 8 or Taxes Management Act 1970 section 8A8A is given after 31st October of Year 2, the last day of the period of three months...
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