First-tier Tribunal (Tax)

“Setting aside a decision which disposes of proceedings

38(1)  The Tribunal may set aside a decision which disposes of proceedings, or part of such a decision, and re-make the decision, or the relevant part of it if

(a)  the Tribunal considers that it is in the interests of justice to do so; and

(b)  one or more of the conditions in paragraph (2) is satisfied.

(2)  The conditions are

(a)  a document relating to the proceedings was not sent to, or was not received at an appropriate time by, a party or a party’s representative;

(b)  a document relating to the proceedings was not sent to the Tribunal at an appropriate time;

(c)  there has been some other procedural irregularity in the proceedings; or

(d)  a party, or a party’s representative, was not present at a hearing related to the proceedings.

(3)  A party applying for a decision, or part of a decision, to be set aside under paragraph (1) must make a written application to the Tribunal so that it is received no later than 28 days after the date on which the Tribunal sent notice of the decision to the party.”

(1)She had not received papers lodged by HMRC with the FTT.  The papers seen by the FTT were all correspondence between HMRC and Mrs Lee which she would already have seen. 

(2)She agrees that she was asked to comment on the phone but went back to bed because of a painful knee.  Mrs Lee says that she asked to make clarifications before the FTT made a decision.  The FTT was not told that Mrs Lee wished to take any part in the proceedings but, as recorded in the decision, that she asked the Tribunal to deal with her appeal on the papers. 

(3)She was not sent notices to submit her tax returns in the normal way.  The tax returns were not the subject of the appeal.

(4) She was not working in 2002 and asked for a tax rebate but has never received it.  The rebate was not the subject of the appeal

(5)She provides details about losses incurred in relation to a flat in Salford and related litigation which eventually led to Mrs Lee being awarded some damages.  The Salford property and the compensation were not the subject of the appeal.

(6)She provides details about another appeal relating to VAT and the Salford property.  The earlier appeal was not relevant to the present appeal.

(7)She received the Information Notices around 4 August 2011 and had a telephone conversation with HMRC and the officer confirmed that no tax was due on interest on compensation.  In fact this point was referred to in the decision at [15] but was not the subject of the appeal and so the FTT did not make any finding in relation to it. 

(8)She asks the FTT to order HMRC to pay all outstanding amounts to her and she should not be charged interest.  The appeal was not concerned with any amounts due to or from Mrs Lee.

Rights of appeal