Richard Buck v The Commissioners for HMRC

Richard Buck v The Commissioners for HMRC

The Tribunal refused permission for late appeals because the delays were serious and significant (ranging from five to eight years), there was no good reason or adequate explanation for the delay, and the circumstances did not justify granting permission. The interests of finality, efficient litigation, and respect for statutory time limits outweighed any prejudice to the appellant.

Parties
Appellant: Richard Buck; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
22 September 2022
Procedural Posture
Tax Appeal / Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time refused
Legal Topics
Late Appeals, Statutory Time Limits, Income Tax (construction Industry) Regulations 2005, Taxes Management Act 1970, Penalties
Tax Law Civil Procedure Late Appeals Statutory Time Limits Income Tax (construction Industry) Regulations 2005 Taxes Management Act 1970 Penalties

Case Brief

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Parties

Richard Buck

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the Tribunal should grant permission for late appeals against Regulation 13 Determinations and Section 98A Penalty Determinations
  2. 2 Whether there was a good reason for the delay in appealing
  3. 3 Whether the length of delay and circumstances justify granting permission

Ratio Decidendi

The Tribunal refused permission for late appeals because the delays were serious and significant (ranging from five to eight years), there was no good reason or adequate explanation for the delay, and the circumstances did not justify granting permission. The interests of finality, efficient litigation, and respect for statutory time limits outweighed any prejudice to the appellant.

Court Disposition

Application for permission to appeal out of time refused

Orders

  • Application for late appeals is refused