Ghenadie Bejan v The Commissioners for HMRC

Ghenadie Bejan v The Commissioners for HMRC

The PLN was properly addressed and posted to the appellant at his last known addresses, and is deemed served under section 7 IA 1978; the appellant did not discharge the burden of proving non-receipt. Service in English did not infringe Article 6 ECHR as HMRC had no notice of language difficulties and the appellant had professional advisers. The delay in appealing was substantial and unexplained, and no good reason was provided. Permission for a late appeal is refused.

Parties
Appellant: Ghenadie Bejan; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
25 October 2024
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Ruling on Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time refused; appeal not admitted.
Legal Topics
Personal Liability Notice, VAT Penalties, Service of Notice, Article 6 ECHR, Late Appeal, Procedural Fairness
Tax Law Human Rights Law Administrative Law Personal Liability Notice VAT Penalties Service of Notice Article 6 ECHR Late Appeal +1 more

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Parties

Ghenadie Bejan

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Ruling on Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the personal liability notice (PLN) was properly served in time on the appellant
  2. 2 Whether the appellant's rights under Article 6 ECHR were infringed by service in English only
  3. 3 Whether permission should be granted for a late appeal

Ratio Decidendi

The PLN was properly addressed and posted to the appellant at his last known addresses, and is deemed served under section 7 IA 1978; the appellant did not discharge the burden of proving non-receipt. Service in English did not infringe Article 6 ECHR as HMRC had no notice of language difficulties and the appellant had professional advisers. The delay in appealing was substantial and unexplained, and no good reason was provided. Permission for a late appeal is refused.

Court Disposition

Application for permission to appeal out of time refused; appeal not admitted.

Orders

  • Appeal not admitted as out of time; no permission granted for late appeal.