Jordan Lyden v The Commissioners for HMRC

Facts

Mr Jordan Lyden was issued with closure notices by the Commissioners of His Majesty's Revenue and Customs determining an increase in his income tax liability for two tax years. His notice of appeal to the First-tier Tribunal (Tax Chamber) was filed more than four months late, and he applied for permission to bring a late appeal. The reasons advanced for the delay were that his accountant had been ill and unable to work for a lengthy period; that he had suffered a career-ending injury which affected his mental health, following which he went to Australia for a lengthy period to recuperate with his family; that his mental health issues limited his capacity to deal with his tax affairs; and that his accountant, under considerable work pressure on his return to work and faced with Mr Lyden's absence from the UK, did not contact him, the accountant accepting that he could have made greater efforts to do so. In a decision released on 13 February 2025 the FTT refused the application, and on 12 June 2025 it refused permission to appeal against that decision. Mr Lyden renewed his application to the Upper Tribunal, where permission was refused on the papers in a decision released on 21 July 2026, and the application was renewed at an oral hearing on 25 August 2026, at which Mr David Parker of Parkers Accountancy appeared for him.