Parkash v Revenue and Customs (LATE APPEAL - application to relieve Applicant of failure to comply with a time limit - whether Applicant can appeal out of time - application to have a "struck out" appeal reinstated - objection by HMRC - whether "struck out" appeal can be reinstated - Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009/273, Rules 2, 7 and 8) [2025] UKFTT 544 (TC) (16 May 2025)

Parkash v Revenue and Customs (LATE APPEAL - application to relieve Applicant of failure to comply with a time limit - whether Applicant can appeal out of time - application to have a "struck out" appeal reinstated - objection by HMRC - whether "struck out" appeal can be reinstated - Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009/273, Rules 2, 7 and 8) [2025] UKFTT 544 (TC) (16 May 2025)

There was a serious delay of 46 days beyond the 28-day limit, with no credible or substantiated reason for the default. The applicant was professionally represented and capable of instructing an appeal. The prejudice to the applicant did not outweigh the public interest in finality and efficient litigation. No good reason was shown for the delay, and the case preparation was inadequate. Applications for relief from the time limit and for reinstatement were refused.

Citation
[2025] UKFTT 544
Parties
Applicant/appellant: Ved Parkash; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 May 2025
Procedural Posture
Tax Appeal (first Tier Tribunal) / Application for Relief From Time Limit and Reinstatement of Struck Out Appeal
Outcome
Applications refused
Legal Topics
Late Appeal, Strike Out, Reinstatement of Appeal, Compliance With Tribunal Rules, Extension of Time, Sanctions for Non Compliance
Tax Law Tribunal Procedure Late Appeal Strike Out Reinstatement of Appeal Compliance With Tribunal Rules Extension of Time Sanctions for Non Compliance

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Parties

Ved Parkash

Applicant/appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Application for Relief From Time Limit and Reinstatement of Struck Out Appeal

Legal Issues

  1. 1 Whether the applicant should be relieved from failure to comply with the 28-day time limit for appealing a strike out order
  2. 2 Whether the struck out appeal should be reinstated

Ratio Decidendi

There was a serious delay of 46 days beyond the 28-day limit, with no credible or substantiated reason for the default. The applicant was professionally represented and capable of instructing an appeal. The prejudice to the applicant did not outweigh the public interest in finality and efficient litigation. No good reason was shown for the delay, and the case preparation was inadequate. Applications for relief from the time limit and for reinstatement were refused.

Court Disposition

Applications refused

Orders

  • Application for relief from failure to comply with time limit refused
  • Application to reinstate struck out appeal refused