Leslie Gordon v The Commissioners for HMRC

Leslie Gordon v The Commissioners for HMRC

The delay of 524 days in making the appeal was serious and significant, with no good reason provided. The Appellant was repeatedly informed of the need to appeal and how to do so. The complaints process did not prevent an appeal. The underlying grounds of appeal were weak in light of binding authority (Fanning v R &...

Source-derived case information.

Parties
Appellant: Leslie Gordon; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
13 September 2024
Procedural Posture
Tax Appeal / Application for Permission to Make a Late Appeal
Outcome
Application for permission to make a late appeal refused
Legal Topics
Stamp Duty Land Tax, Late Appeal, Statutory Time Limits, Tax Avoidance Schemes, Sub Sale Relief, Closure Notice
Tax Law Stamp Duty Land Tax Late Appeal Statutory Time Limits Tax Avoidance Schemes Sub Sale Relief Closure Notice

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Parties

Leslie Gordon

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Permission to Make a Late Appeal

Legal Issues

  1. 1 Whether the Appellant should be granted permission to make a late appeal against a closure notice amending his SDLT return to charge 5% SDLT on the consideration paid for a property transaction involving a sub-sale relief avoidance scheme.

Ratio Decidendi

The delay of 524 days in making the appeal was serious and significant, with no good reason provided. The Appellant was repeatedly informed of the need to appeal and how to do so. The complaints process did not prevent an appeal. The underlying grounds of appeal were weak in light of binding authority (Fanning v R & C Comrs), which held that the grant of an option does not qualify for sub-sale relief under s 45 FA 2003. The balance of prejudice and the public interest in finality of litigation required refusal of the late appeal.

Court Disposition

Application for permission to make a late appeal refused

Orders

  • No permission granted to make a late appeal.