Summary
- In Gwynne v HMRC [2026] UKFTT 1030 (TC), the FTT refused to reinstate an appeal against a personal liability notice for inaccurate VAT returns. The appeal had been struck out after failure to comply with tribunal directions (unless orders). [claritaxnews.com]
- Applying the Martland test, the FTT held that breaching an unless order (indeed two) was “serious and significant,” and gave little weight to claimed ambiguity in HMRC’s April 2025 letter or the tribunal’s November 2025 directions. [claritaxnews.com]
- Citing Katib, the FTT attributed the agent’s failings to the appellant, stressing the importance of statutory time limits. Refusal means the taxpayer cannot challenge the notice and faces a significant financial penalty. [claritaxnews.com]
Article
In Gwynne v HMRC [2026] UKFTT 1030 (TC), reported by Claritax News, the First‑tier Tribunal refused an application to reinstate an appeal against a personal liability notice raised in respect of inaccurate VAT returns. The appeal had been struck out because the appellant failed to follow tribunal directions. [claritaxnews.com]
Applying the Martland framework, the FTT first concluded that a failure to comply with an unless order—two, in the circumstances—was “serious and significant.” On the reasons for non‑compliance, the appellant cited misunderstanding of HMRC’s 11 April 2025 response to a CPS letter, inability to obtain instructions during the 60‑day window due to a medical condition, and misreading of the tribunal’s 11 November 2025 unless order. The FTT gave these little weight, noting the agent should have sought clarification well before the deadline expired. [claritaxnews.com]
Crucially, relying on Katib, the Tribunal held that failings by a litigant’s adviser are generally treated as failings by the litigant, given the importance of complying with statutory time limits and directions. While acknowledging that refusal means the appellant cannot challenge the personal liability notice—and will therefore be liable to a significant financial penalty—the FTT concluded the balance favoured refusing reinstatement. The judgment is listed among recent Tax Chamber decisions on the National Archives Find Case Law service. [claritaxnews.com], [caselaw.na…ves.gov.uk]
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