Marie Guerlain-Desai v The Commissioners for HMRC

Marie Guerlain-Desai v The Commissioners for HMRC

The delay by HMRC in filing the Statement of Case was both serious and significant, with no good reason for the default. However, the default was against a background of compliance, was promptly rectified, and the balance of prejudice and interests of justice favoured granting the extension. Therefore, HMRC is permitted to file and rely on their Statement of Case.

Parties
Appellant: Marie Guerlain-Desai; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Tax Tribunal Appeal / Application for Extension of Time and Relief From Sanctions
Outcome
Application allowed
Legal Topics
Relief From Sanctions, Extension of Time, Procedural Compliance, Stamp Duty Land Tax
Tax Law Civil Procedure Relief From Sanctions Extension of Time Procedural Compliance Stamp Duty Land Tax

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Parties

Marie Guerlain-Desai

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Tribunal Appeal / Application for Extension of Time and Relief From Sanctions

Legal Issues

  1. 1 Whether HMRC should be granted an extension of time to file their Statement of Case and relief from sanctions for late filing

Ratio Decidendi

The delay by HMRC in filing the Statement of Case was both serious and significant, with no good reason for the default. However, the default was against a background of compliance, was promptly rectified, and the balance of prejudice and interests of justice favoured granting the extension. Therefore, HMRC is permitted to file and rely on their Statement of Case.

Court Disposition

Application allowed

Orders

  • HMRC granted extension of time to file Statement of Case and relief from sanctions; Statement of Case may be relied upon at substantive hearing.