Ved Parkash v The Commissioners for HMRC

Ved Parkash v The Commissioners for HMRC

The Tribunal found that the delay of 46 days was serious, no good reasons for the delay were established, and the applicant was professionally represented and capable of lodging an appeal within the time limit. The prejudice to the applicant did not outweigh the public interest and respondent's prejudice, and the case was not strong. Accordingly, relief from the time limit and reinstatement of the appeal were refused.

Parties
Applicant/appellant: Ved Parkash; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
20 May 2025
Procedural Posture
Tax Appeal / Application for Relief From Time Limit and Reinstatement of Struck Out Appeal
Outcome
Applications for relief from time limit and reinstatement refused.
Legal Topics
Late Appeal, Strike Out, Reinstatement, Compliance With Procedural Rules, Extension of Time, Sanctions for Procedural Default
Tax Law Tribunal Procedure Late Appeal Strike Out Reinstatement Compliance With Procedural Rules Extension of Time Sanctions for Procedural Default

Case Brief

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Parties

Ved Parkash

Applicant/appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Relief From Time Limit and Reinstatement of Struck Out Appeal

Legal Issues

  1. 1 Whether the applicant can be relieved from failure to comply with a time limit for appeal
  2. 2 Whether a struck out appeal can be reinstated
  3. 3 Whether there are good reasons for the delay in appealing

Ratio Decidendi

The Tribunal found that the delay of 46 days was serious, no good reasons for the delay were established, and the applicant was professionally represented and capable of lodging an appeal within the time limit. The prejudice to the applicant did not outweigh the public interest and respondent's prejudice, and the case was not strong. Accordingly, relief from the time limit and reinstatement of the appeal were refused.

Court Disposition

Applications for relief from time limit and reinstatement refused.

Orders

  • Time Limit application refused.
  • Reinstatement application refused.