Adair & Ors v Revenue & Customs (applications for permission for late notification of appeal - reliance on advisers) [2021] UKFTT 66 (TC) (11 March 2021)

Adair & Ors v Revenue & Customs (applications for permission for late notification of appeal - reliance on advisers) [2021] UKFTT 66 (TC) (11 March 2021)

The Applicants were seriously and significantly late in notifying their appeals, with almost 14 months' delay and no good reason for all but two weeks of that period. Reliance on advisers does not excuse the delay. The need to enforce statutory time limits and conduct litigation efficiently outweighs the relative ease of joining these cases to existing appeals. Permission for late notification is refused.

Citation
[2021] UKFTT 66 (TC)
Parties
Applicants: Stephen Adair; Paul Haggett; Lee Martin; Stuart Nash; David Garbett; Bruce Cornfoot; David McCracken; Dave Sargent; Paul Allart; Richard Prior; Simon Galley; Steven Beard; Chris Murphy; Bruce Craig; Maureen Ure; John Knowles; Kenny Walker; Paul Langham; Michael Shipley; Marion Paterson; Colin McClurg; Dave Hill; Anne Moxon; Danny O’Rourke; Patrick Gray; Andrew Brown; Shaun Stokoe; Jason Carley-Smith; David Virgo; Bryce Whittle; Gary Summers; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
11 March 2021
Procedural Posture
Applications for Permission for Late Notification of Appeal / Determination of Applications on the Papers
Outcome
Permission for late notification of appeal refused
Legal Topics
Late Notification of Appeal, Reliance on Advisers, Statutory Time Limits, Alternative Dispute Resolution (adr), Penalties for Non Compliance, Case Management
Tax Law Civil Procedure Late Notification of Appeal Reliance on Advisers Statutory Time Limits Alternative Dispute Resolution (adr) Penalties for Non Compliance Case Management

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Parties

Stephen Adair; Paul Haggett; Lee Martin; Stuart Nash; David Garbett; Bruce Cornfoot; David McCracken; Dave Sargent; Paul Allart; Richard Prior; Simon Galley; Steven Beard; Chris Murphy; Bruce Craig; Maureen Ure; John Knowles; Kenny Walker; Paul Langham; Michael Shipley; Marion Paterson; Colin McClurg; Dave Hill; Anne Moxon; Danny O’Rourke; Patrick Gray; Andrew Brown; Shaun Stokoe; Jason Carley-Smith; David Virgo; Bryce Whittle; Gary Summers

Applicants

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Applications for Permission for Late Notification of Appeal / Determination of Applications on the Papers

Legal Issues

  1. 1 Whether permission should be granted for late notification of appeal against HMRC review decisions under TMA s 49G
  2. 2 Whether reliance on advisers constitutes a good reason for delay
  3. 3 Whether it was reasonable to await outcome of ADR application

Ratio Decidendi

The Applicants were seriously and significantly late in notifying their appeals, with almost 14 months' delay and no good reason for all but two weeks of that period. Reliance on advisers does not excuse the delay. The need to enforce statutory time limits and conduct litigation efficiently outweighs the relative ease of joining these cases to existing appeals. Permission for late notification is refused.

Court Disposition

Permission for late notification of appeal refused