Budheo, R (On the Application Of) v Revenue & Customs [2016] EWHC 3260 (Admin) (06 December 2016)

Budheo, R (On the Application Of) v Revenue & Customs [2016] EWHC 3260 (Admin) (06 December 2016)

There was no legitimate basis for allowing an extension of time; the application was made three years after the relevant decision and was not prompt. The claimant's pursuit of remedies in the Tax Tribunal did not justify the delay. Permission for judicial review was refused on grounds of delay.

Citation
[2016] EWHC 3260 (Admin)
Parties
Claimant: Budheo; Defendant: HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
06 December 2016
Procedural Posture
Judicial Review / Permission Application
Outcome
Permission refused
Legal Topics
Extension of Time, Judicial Review Procedure, Promptness in Public Law Challenges, Article 6 ECHR
Administrative Law Tax Law Extension of Time Judicial Review Procedure Promptness in Public Law Challenges Article 6 ECHR

Case Brief

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Parties

Budheo

Claimant

HM Revenue & Customs

Defendant

Procedural Posture

Judicial Review / Permission Application

Legal Issues

  1. 1 Whether there is a legitimate basis for extension of time to bring judicial review
  2. 2 Whether the claimant's Article 6 rights were engaged or breached
  3. 3 Whether the decision to initiate Code of Practice 9 was irrational

Ratio Decidendi

There was no legitimate basis for allowing an extension of time; the application was made three years after the relevant decision and was not prompt. The claimant's pursuit of remedies in the Tax Tribunal did not justify the delay. Permission for judicial review was refused on grounds of delay.

Court Disposition

Permission refused