Malcolm Finney takes a look at a tax adviser’s attempt to argue that his attention deficit hyperactivity disorder should allow anonymity of his case before the First-tier Tribunal.
Taxpayers appearing before First-tier Tribunal (FTT) seeking to justify lodgement of late tax appeals are by no means unusual. However, the recent case JK v HMRC [2019] UKFTT 411 (TC) is an unusual one. It concerns a tax adviser (JK) and his request for his case before the FTT to be heard anonymously.
JK applied to the FTT on 25 May 2018 for permission to lodge a late appeal with HMRC against seven assessments spanning the tax years 2003/04 to 2009/10, which were all dated 22 May 2012 but which he did not seek to appeal until 8 July 2014, over two years later. HMRC refused to accept the late appeal on the grounds that he did not have a reasonable excuse for the late lodging.
