Mathers v Revenue & Customs [2014] UKFTT 893 (TC) (11 September 2014)

Mathers v Revenue & Customs [2014] UKFTT 893 (TC) (11 September 2014)

The application to appeal out of time was refused due to the applicant's extraordinary and unjustified delay, repeated failures to rectify the situation after being notified, lack of credible explanation for the delay, and the absence of compelling merits in the underlying appeal. The Tribunal was not satisfied that a Notice of Appeal had been submitted within the time limit, and the applicant's conduct throughout the process was found to be deficient.

Citation
[2014] UKFTT 893
Parties
Applicant: Aeron Mathers; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
11 September 2014
Procedural Posture
Income Tax Appeal (application to Appeal Out of Time) / Application to First Tier Tribunal for Permission to Appeal Out of Time
Outcome
Application to appeal out of time refused
Legal Topics
Income Tax, Self Assessment, Appeals Procedure, Out of Time Applications, Penalties
Tax Law Income Tax Self Assessment Appeals Procedure Out of Time Applications Penalties

Case Brief

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Parties

Aeron Mathers

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal (application to Appeal Out of Time) / Application to First Tier Tribunal for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the applicant should be granted permission to appeal out of time against HMRC assessments and penalties for tax years 2003/4 to 2006/7

Ratio Decidendi

The application to appeal out of time was refused due to the applicant's extraordinary and unjustified delay, repeated failures to rectify the situation after being notified, lack of credible explanation for the delay, and the absence of compelling merits in the underlying appeal. The Tribunal was not satisfied that a Notice of Appeal had been submitted within the time limit, and the applicant's conduct throughout the process was found to be deficient.

Court Disposition

Application to appeal out of time refused

Orders

  • The application for permission to appeal out of time is refused.