Robert Huitson v The Commissioners for HMRC

Robert Huitson v The Commissioners for HMRC

The failure to serve HMRC's submissions on the applicant did not justify setting aside the decision as it would not have affected the outcome; there was no good reason for the delay, and the interests of justice did not require the extension. No important point of principle or compelling reason justified permission to appeal.

Parties
Applicant: Robert Huitson; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
22 February 2017
Procedural Posture
Tax Appeal Application to Set Aside Refusal of Extension of Time and for Permission to Appeal / Upper Tribunal (tax and Chancery Chamber) Post Judgment Applications
Outcome
Application to set aside decision refused; permission to appeal to the Court of Appeal refused; application for costs by HMRC refused.
Legal Topics
Extension of Time, Notice of Appeal, Procedural Irregularity, Permission to Appeal, Costs
Tax Law Civil Procedure Extension of Time Notice of Appeal Procedural Irregularity Permission to Appeal Costs

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Parties

Robert Huitson

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal Application to Set Aside Refusal of Extension of Time and for Permission to Appeal / Upper Tribunal (tax and Chancery Chamber) Post Judgment Applications

Legal Issues

  1. 1 Whether the decision refusing extension of time to provide notice of appeal should be set aside under Rule 43 of the Upper Tribunal Rules
  2. 2 Whether permission to appeal to the Court of Appeal should be granted

Ratio Decidendi

The failure to serve HMRC's submissions on the applicant did not justify setting aside the decision as it would not have affected the outcome; there was no good reason for the delay, and the interests of justice did not require the extension. No important point of principle or compelling reason justified permission to appeal.

Court Disposition

Application to set aside decision refused; permission to appeal to the Court of Appeal refused; application for costs by HMRC refused.

Orders

  • The decision refusing extension of time is not set aside.
  • Permission to appeal to the Court of Appeal is refused.