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 closure and appeal rights but failed to act within the prescribed time. There were no extenuating circumstances justifying a significant extension, and fairness and justice do not require HMRC to deal with a very stale appeal. The application for an extension of time is refused.

Citation
[2016] UKFTT 469 (TC)
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, Closure Notice
Tax Law Extension of Time Late Appeal Tribunal Procedure Reasonable Excuse Closure Notice

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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 for notifying an appeal to the Tribunal should be granted
  2. 2 Whether it would be fair or just to grant permission for late appeal under s.49H(3) TMA

Ratio Decidendi

The applicant received clear notice of the closure and appeal rights but failed to act within the prescribed time. There were no extenuating circumstances justifying a significant extension, and fairness and justice do not require HMRC to deal with a very stale appeal. The application for an extension of time is refused.

Court Disposition

Application for extension of time refused

Orders

  • Permission to notify the appeal out of time is refused