ENFORCEMENT: Taxpayer can appeal time-barred claim on reasonable excuse grounds
The Upper Tax Tribunal’s decision in the case Raftopoulou (2015 UKUT 0579 TCC) could open the way for taxpayers to appeal a wider range of HM Revenue & Customs’ decisions. The tribunal held that taxpayers can make a claim outside the usual time limits, where they have a reasonable excuse, the claim applies to voluntary matters such as reclaiming overpaid tax, as well as duties they are obliged to fulfil such as filing a tax return.
