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 extraordinarily long and unjustified delays by the applicant and his accountant, lack of credible explanation for the delay, repeated failures to act when notified of procedural defects, and no compelling likelihood that the applicant would succeed if the appeal were allowed. The Tribunal found that the applicant had been given clear instructions and opportunities to appeal within time, and the delays were entirely his and his accountant's fault.

Citation
[2014] UKFTT 893 (TC)
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 Application to Appeal Out of Time / Application for Permission to Appeal Out of Time Before First Tier Tribunal (tax Chamber)
Outcome
Application to appeal out of time refused
Legal Topics
Income Tax, Self Assessment, Appeal Out of Time, Procedural Time Limits, Penalties, Assessment, Tribunal Procedure
Tax Law Income Tax Self Assessment Appeal Out of Time Procedural Time Limits Penalties Assessment Tribunal Procedure

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Parties

Aeron Mathers

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

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

Ratio Decidendi

The application to appeal out of time was refused due to extraordinarily long and unjustified delays by the applicant and his accountant, lack of credible explanation for the delay, repeated failures to act when notified of procedural defects, and no compelling likelihood that the applicant would succeed if the appeal were allowed. The Tribunal found that the applicant had been given clear instructions and opportunities to appeal within time, and the delays were entirely his and his accountant's fault.

Court Disposition

Application to appeal out of time refused

Orders

  • Application for permission to appeal out of time is refused.