This was an application by HMRC for an extension of time in which to file their Statement of Case 64 days late. The FTT recited the familiar three-stage test in Martland [2018] UKUT 178 (TCC) for considering an application for an extension of time, i.e., (1) establish the length of the delay and whether this was serious and significant; (2) the reason for the delay; and (3) evaluate all the circumstances of the case, assess the reasons for the delay and the prejudice that would be caused by granting or refusing the application.
Despite HMRC having forcefully opposed an earlier successful application by the taxpayer for an extension of time to file their appeal, HMRC deployed the opposite arguments in pleading for them to be granted an extension of time and the judge ultimately exercised her discretion to permit them to file late. This decision is also helpful in reviewing some of the other case law authorities touching on the approach to missed time limits.
You can read the full decision here.
