Rizwan Butt v The Commissioners for HMRC

Rizwan Butt v The Commissioners for HMRC

The delay of 327 days was serious and significant, and the reasons given for the delay were not credible or sufficient. The prejudice to HMRC and the public interest in enforcing statutory time limits outweighed any prejudice to the appellant. Therefore, permission to admit the late appeal was refused.

Parties
Appellant: Rizwan Butt; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
09 March 2023
Procedural Posture
Tax Appeal / Application for Permission to Admit Late Appeal
Outcome
Application for permission to admit late appeal refused for the 31 March 2021 penalty notice; appeal not admitted. Permission granted for late appeal against 25 November 2021 penalty notice.
Legal Topics
Late Appeal, VAT Penalties, Company Officer Liability, Procedural Time Limits
Tax Law Administrative Law Late Appeal VAT Penalties Company Officer Liability Procedural Time Limits

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Parties

Rizwan Butt

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Permission to Admit Late Appeal

Legal Issues

  1. 1 Whether the appellant should be permitted to make a late appeal against a penalty notice issued under section 69D VAT Act 1994
  2. 2 Whether there was a good reason for the delay in filing the appeal
  3. 3 Assessment of prejudice to parties and public interest in enforcing statutory time limits

Ratio Decidendi

The delay of 327 days was serious and significant, and the reasons given for the delay were not credible or sufficient. The prejudice to HMRC and the public interest in enforcing statutory time limits outweighed any prejudice to the appellant. Therefore, permission to admit the late appeal was refused.

Court Disposition

Application for permission to admit late appeal refused for the 31 March 2021 penalty notice; appeal not admitted. Permission granted for late appeal against 25 November 2021 penalty notice.

Orders

  • Mr Butt’s appeal reference TC/2021/11029 against the company officer liability decision notice dated 31 March 2021 is not admitted.
  • Mr Butt’s appeal reference TC/2021/11030 against the company officer liability decision notice dated 25 November 2021 is admitted and will proceed to hearing together with the appeal against the notice dated 9 March 2022.