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England and Wales decisions
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The Tribunal refused an application to admit a late appeal against cancellation of registration, finding no exceptional circumstances to extend time.
The tribunal granted permission for a late tax appeal, finding the appellant’s delay came from a genuine procedural mistake about an email, not disregard for time limits.
The delay in appealing was both serious and significant, and the reasons advanced did not sufficiently explain or justify the delay. On balance, permission for a late appeal should not be granted.
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Notice of appeal must be given to HMRC before an appeal can be notified to the Tribunal. The May 2023 appeals were submitted to the Tribunal before HMRC received notice, so they are struck out for lack of jurisdiction. The November 2023 appeals were not late as notice was deemed delivered to HMRC in time; therefore, they are not struck out and will proceed.
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The appellant was properly notified of Schedule 36 penalties at his last known place of residence, making his appeal late and without good reason for delay; he was not properly notified of Schedule 24 penalties, so his appeal is not late.
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The application for permission to make a late appeal was refused because the delay of approximately 867 days was serious and significant, no good reason for the delay was provided, and the appellant was aware of the correct process and timeframe for appeal but failed to act. The balance of prejudice and the need for finality in litigation outweighed any justification for granting permission.
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The Upper Tribunal granted permission to appeal on five grounds concerning a late tax appeal, including pressure from HMRC, authorisation, prejudice, and delay analysis.
Permission to appeal out of time was refused because the delay was serious and significant, there was no good reason for the default, and the circumstances did not outweigh the prejudice to HMRC. The existence of related appeals and the amount in dispute did not tip the balance in favour of granting permission.
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Permission to bring a late appeal was granted because, for the amendments to the partnership returns, the appellant had a good reason for the delay: HMRC’s correspondence reasonably led him to believe he had no right of appeal. For the discovery assessment and penalty, although there was no good reason for the delay, the incremental prejudice to HMRC was small and it would be unjust to refuse permission for 2019-20 when the same factual dispute would be litigated for earlier years. The three-stage Martland test was applied, following Medpro and Pawar, and the balancing exercise favored granti…
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Res judicata is not engaged because the scope of the previous VAT appeal did not extend to the personal liability notice; however, the appeal against the personal liability notice is out of time, and the reasons for delay do not justify granting permission for a late appeal.
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