Roberts v Revenue & Customs [2011] UKFTT 385 (TC) (10 June 2011)

Roberts v Revenue & Customs [2011] UKFTT 385 (TC) (10 June 2011)

Given the applicant's timely appeals to HMRC, the complexity of the transition to the new regime, confusion caused by multiple taxes and advisers, and absence of intentional default, it is in the interests of justice to grant permission for out-of-time notification to the Tribunal under section 49H.

Citation
[2011] UKFTT 385
Parties
Applicant: Darren Lee Roberts; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 June 2011
Procedural Posture
Tax Appeal / Application for Permission to Notify Appeal Out of Time
Outcome
Permission granted to notify all appeals to the Tribunal out of time.
Legal Topics
Appeals Procedure, Out of Time Notification, Review Process, Tribunal Jurisdiction
Tax Law Administrative Law Appeals Procedure Out of Time Notification Review Process Tribunal Jurisdiction

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Parties

Darren Lee Roberts

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Permission to Notify Appeal Out of Time

Legal Issues

  1. 1 Whether the Tribunal should grant permission to notify appeals out of time under TMA 1970 s49H(3)
  2. 2 Whether the applicant's circumstances justify extension of time for notification

Ratio Decidendi

Given the applicant's timely appeals to HMRC, the complexity of the transition to the new regime, confusion caused by multiple taxes and advisers, and absence of intentional default, it is in the interests of justice to grant permission for out-of-time notification to the Tribunal under section 49H.

Court Disposition

Permission granted to notify all appeals to the Tribunal out of time.

Orders

  • Permission is given for all appeals (Tax Assessments and Penalty Assessment) to be notified to the Tribunal.