Martin v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) [2016] UKFTT 469 (TC) (05 July 2016)

Martin v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) [2016] UKFTT 469 (TC) (05 July 2016)

The applicant received clear notice of the right to appeal and the applicable time limit. There were no extenuating circumstances justifying a delay of over 3 years. It would not be fair or just to require HMRC to deal with a very stale appeal due to the applicant's failure to manage his advisers and comply with the time limit.

Citation
[2016] UKFTT 469
Parties
Applicant: A Stewart Martin; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
05 July 2016
Procedural Posture
Income Tax/corporation Tax Appeal / Application for Extension of Time to Notify Appeal
Outcome
Application for extension of time refused
Legal Topics
Extension of Time, Late Appeal, Tribunal Procedure, Reasonable Excuse
Tax Law Civil Procedure Extension of Time Late Appeal Tribunal Procedure Reasonable Excuse

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 5 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

A Stewart Martin

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / Application for Extension of Time to Notify Appeal

Legal Issues

  1. 1 Whether an extension of over 3 years to notify an appeal to the Tribunal should be granted
  2. 2 Whether it would be fair or just to permit a late appeal in the circumstances

Ratio Decidendi

The applicant received clear notice of the right to appeal and the applicable time limit. There were no extenuating circumstances justifying a delay of over 3 years. It would not be fair or just to require HMRC to deal with a very stale appeal due to the applicant's failure to manage his advisers and comply with the time limit.

Court Disposition

Application for extension of time refused

Orders

  • Permission to notify the appeal out of time is refused