Lorimer v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 315 (TC) (09 May 2016)

Lorimer v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 315 (TC) (09 May 2016)

The Tribunal refused the application to admit the late appeal because there was no reasonable excuse for the delay; ill health was an ongoing condition and did not justify the inordinate delay; the statutory time limits for each decision were clear and not subject to discretionary extension; and there was no credible evidence to support non-receipt of the decision notices or to challenge the assessments. The prejudice to HMRC and the public interest in finality outweighed any potential prejudice to the applicant, especially as there was no reasonable prospect of the substantive appeal succeeding.

Citation
[2016] UKFTT 315
Parties
Appellant: Anthony Lorimer; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
09 May 2016
Procedural Posture
Application to Extend Time for Appeal (tax) / First Tier Tribunal (tax Chamber) Decision on Application for Permission to Appeal Out of Time
Outcome
Application for permission to notify appeal out of time refused.
Legal Topics
Late Appeal, Reasonable Excuse, Income Tax Assessments, VAT Assessments, Penalties, Tribunal Procedure, Time Limits
Tax Law Civil Procedure Late Appeal Reasonable Excuse Income Tax Assessments VAT Assessments Penalties Tribunal Procedure +1 more

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Parties

Anthony Lorimer

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application to Extend Time for Appeal (tax) / First Tier Tribunal (tax Chamber) Decision on Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the Tribunal should grant permission to notify an appeal out of time against HMRC review conclusions for income tax and VAT assessments and penalties
  2. 2 Whether ill health constituted a reasonable excuse for the delay
  3. 3 Whether there was a single or multiple applicable time limits for the different tax decisions

Ratio Decidendi

The Tribunal refused the application to admit the late appeal because there was no reasonable excuse for the delay; ill health was an ongoing condition and did not justify the inordinate delay; the statutory time limits for each decision were clear and not subject to discretionary extension; and there was no credible evidence to support non-receipt of the decision notices or to challenge the assessments. The prejudice to HMRC and the public interest in finality outweighed any potential prejudice to the applicant, especially as there was no reasonable prospect of the substantive appeal succeeding.

Court Disposition

Application for permission to notify appeal out of time refused.