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)

No good reason for delay in appealing within 28 days; applicant had capacity and professional representation; delay was serious; prejudice to applicant outweighed by public interest and respondent's interests; statutory time limits must be respected; applications refused.

Citation
[2025] UKFTT 544 (TC)
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 / Application for Relief From Time Limit and Reinstatement of Struck Out Appeal
Outcome
Applications refused
Legal Topics
Late Appeal, Strike Out, Reinstatement, Compliance With Procedural Rules, Extension of Time, Relief From Sanctions
Tax Law Tribunal Procedure Late Appeal Strike Out Reinstatement Compliance With Procedural Rules Extension of Time Relief From Sanctions

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Parties

Ved Parkash

Applicant/appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / 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 can be reinstated under Tribunal Rules

Ratio Decidendi

No good reason for delay in appealing within 28 days; applicant had capacity and professional representation; delay was serious; prejudice to applicant outweighed by public interest and respondent's interests; statutory time limits must be respected; applications refused.

Court Disposition

Applications refused

Orders

  • Time Limit application refused
  • Reinstatement application refused