Robert Crawford v The Commissioners for HMRC

Robert Crawford v The Commissioners for HMRC

The appeals were made late as the statutory time limits run from the date of penalty notification, not from when the appellant understood the underlying tax. However, the appellant rebutted the presumption of service for most penalties, having not been properly notified, and appealed promptly upon notification. The balance of prejudice and the interests of justice favour granting permission for the late appeals. The appellant has complied with the relevant case management direction (Direction 1(c)) to the extent possible given lack of information from HMRC, and the appeals should not be struck out.

Parties
Appellant: Robert Crawford; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
25 October 2024
Procedural Posture
Income Tax Penalty Appeal / Interlocutory Application—permission for Late Appeal and Application to Strike Out
Outcome
Appellant granted permission to bring late appeals; HMRC's application to strike out dismissed.
Legal Topics
Income Tax, Penalties, Late Appeals, Case Management, Jurisdiction, Procedural Fairness
Tax Law Income Tax Penalties Late Appeals Case Management Jurisdiction Procedural Fairness

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Parties

Robert Crawford

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / Interlocutory Application—permission for Late Appeal and Application to Strike Out

Legal Issues

  1. 1 Whether the appellant should be granted permission to bring late appeals against income tax penalties and surcharges
  2. 2 Whether the appeals should be struck out for failure to comply with case management directions

Ratio Decidendi

The appeals were made late as the statutory time limits run from the date of penalty notification, not from when the appellant understood the underlying tax. However, the appellant rebutted the presumption of service for most penalties, having not been properly notified, and appealed promptly upon notification. The balance of prejudice and the interests of justice favour granting permission for the late appeals. The appellant has complied with the relevant case management direction (Direction 1(c)) to the extent possible given lack of information from HMRC, and the appeals should not be struck out.

Court Disposition

Appellant granted permission to bring late appeals; HMRC's application to strike out dismissed.

Orders

  • Appellant granted permission to bring appeals under 2017/08323 and 2019/01139 out of time.
  • HMRC's application to strike out the appeals is dismissed.