Shinelock: Inadvertent Time Limit Extension

The recent First-tier Tribunal (‘FTT') case of Shinelock [2021] UKFTT 320 (TC) ranged over a large number of issues, some of which we may cover in later briefings.  But what caught our eye in particular was a point of potentially wide application regarding the making of claims to relief.

All claims to tax relief are subject to a time limit.  Sometimes it's specified in the claim: if not, a ‘default' time limit applies.  In the case of some claims (but by no means all) HMRC are given the power to extend the time limit – commonly but perhaps confusingly often referred to as ‘admitting' a late claim.  There is no right to appeal against HMRC's refusal to extend the time limit: it can be challenged only by way of application for judicial review.