Neil Lyon v The Commissioners for HMRC

Neil Lyon v The Commissioners for HMRC

The application for permission to notify a late appeal was refused because the delay in appealing was serious and significant (8-11 months), no good reason or reasonable excuse for the delay was established, and the appellant was repeatedly informed that no appeal had been received. The tribunal found that the June Letter was not proven to have been sent or received, and in any event did not constitute a valid appeal under the statutory grounds. The need to respect statutory time limits and conduct litigation efficiently outweighed any prejudice to the appellant.

Parties
Appellant: Neil Lyon; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
08 January 2025
Procedural Posture
Tax Appeal (late Appeal Application) / Application for Permission to Notify Appeal Out of Time (late Appeal)
Outcome
Application for permission to notify appeal late refused; appeal not admitted.
Legal Topics
Late Appeals, Personal Liability Notice, National Insurance Contributions, Statutory Time Limits, Tribunal Jurisdiction
Tax Law Administrative Law Late Appeals Personal Liability Notice National Insurance Contributions Statutory Time Limits Tribunal Jurisdiction

Case Brief

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Parties

Neil Lyon

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (late Appeal Application) / Application for Permission to Notify Appeal Out of Time (late Appeal)

Legal Issues

  1. 1 Whether the appellant should be granted permission to notify a late appeal against a Personal Liability Notice for National Insurance Contributions
  2. 2 Whether there was a good reason for the delay in appealing
  3. 3 Whether the June Letter constituted a valid and timeous appeal

Ratio Decidendi

The application for permission to notify a late appeal was refused because the delay in appealing was serious and significant (8-11 months), no good reason or reasonable excuse for the delay was established, and the appellant was repeatedly informed that no appeal had been received. The tribunal found that the June Letter was not proven to have been sent or received, and in any event did not constitute a valid appeal under the statutory grounds. The need to respect statutory time limits and conduct litigation efficiently outweighed any prejudice to the appellant.

Court Disposition

Application for permission to notify appeal late refused; appeal not admitted.

Orders

  • The appellant’s application for permission to notify the appeal late is refused.
  • The appeal is not admitted.