The First Tier Tribunal (FTT) has allowed the appeal from the taxpayer J Huntly against a discovery assessment and amendment totalling £22,896.60, ruling that the delay of 20 months for the late appeal was very significant however it was in the interests of justice to allow it due to the details of the case.

Huntly was an electrician who worked on offshore oil and gas rigs for part of the year and communication with Huntly while on the rigs was difficult, so his wife did not forward his mail to him when he was out there.