Biffin Ltd & Ors v Revenue & Customs (PROECURE : application for extension of time) [2018] UKFTT 506 (TC) (10 September 2018)

Biffin Ltd & Ors v Revenue & Customs (PROECURE : application for extension of time) [2018] UKFTT 506 (TC) (10 September 2018)

Appellants failed to discharge the onus of proof to establish a good reason for extending the time limit; delay was not credibly explained and granting the extension would cause disproportionate prejudice to respondents and disrupt efficient administration of justice.

Citation
[2018] UKFTT 506
Parties
First Appellant: Biffin Limited; Second Appellant: Robert McFarlane; Third Appellant: Eric Taylor; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
10 September 2018
Procedural Posture
Application for Extension of Time in Tax Appeal / Interlocutory Application Prior to Substantive Hearing
Outcome
Application for extension of time refused; minor variation of directions granted.
Legal Topics
Extension of Time, Judicial Discretion, Relief From Sanctions, Compliance With Tribunal Directions
Tax Law Civil Procedure Extension of Time Judicial Discretion Relief From Sanctions Compliance With Tribunal Directions

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Parties

Biffin Limited

First Appellant

Robert McFarlane

Second Appellant

Eric Taylor

Third Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application for Extension of Time in Tax Appeal / Interlocutory Application Prior to Substantive Hearing

Legal Issues

  1. 1 Whether the Tribunal should exercise its discretion to extend the time for lodging witness statements
  2. 2 Whether delay was justified by circumstances including agent personnel changes and alleged late disclosure by HMRC

Ratio Decidendi

Appellants failed to discharge the onus of proof to establish a good reason for extending the time limit; delay was not credibly explained and granting the extension would cause disproportionate prejudice to respondents and disrupt efficient administration of justice.

Court Disposition

Application for extension of time refused; minor variation of directions granted.

Orders

  • Direction 12 amended: witness statements to be lodged by 28 September 2018 instead of 31 August 2018.
  • Direction 13 amended: expert evidence to be exchanged by 5 October 2018 instead of 28 September 2018.