Green v Commissioners for His Majesty's Revenue and Customs (HICBC - Application to Make a Late Appeal) [2023] UKFTT 1006 (TC) (01 December 2023)

Green v Commissioners for His Majesty's Revenue and Customs (HICBC - Application to Make a Late Appeal) [2023] UKFTT 1006 (TC) (01 December 2023)

The delay of 1067 days was serious and significant. The appellant's reasons for delay were not sufficiently meritorious. The balance of prejudice and respect for statutory time limits weighed heavily against granting permission. The appellant had no realistic prospect of success in a substantive appeal.

Citation
[2023] UKFTT 1006
Parties
Appellant: Clive Green; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
01 December 2023
Procedural Posture
Tax Appeal / Application for Permission to Make a Late Appeal
Outcome
Application refused
Legal Topics
High Income Child Benefit Charge, Discovery Assessments, Late Appeal, Judicial Discretion
Tax Law High Income Child Benefit Charge Discovery Assessments Late Appeal Judicial Discretion

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 8 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Clive Green

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Permission to Make a Late Appeal

Legal Issues

  1. 1 Whether permission should be granted for a late appeal against discovery assessments for HICBC
  2. 2 Whether the appellant had a reasonable excuse for the delay

Ratio Decidendi

The delay of 1067 days was serious and significant. The appellant's reasons for delay were not sufficiently meritorious. The balance of prejudice and respect for statutory time limits weighed heavily against granting permission. The appellant had no realistic prospect of success in a substantive appeal.

Court Disposition

Application refused

Orders

  • Permission to bring late appeal against discovery assessments is denied