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

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

Given the complexity of Mr Roberts' circumstances, his initial compliance, lack of intentional default, and the interests of justice, the Tribunal exercised its discretion to grant permission for the appeals to be notified out of time under section 49H(3).

Source-derived case information.

Citation
[2011] UKFTT 385 (TC)
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
Income Tax/corporation Tax Appeal / Application for Permission to Notify Appeal to Tribunal Out of Time
Outcome
Permission granted to notify all appeals to the Tribunal out of time.
Legal Topics
Appeals Procedure, Out of Time Notification, Tribunal Powers, Tax Assessments, Penalty Assessments
Tax Law Administrative Law Appeals Procedure Out of Time Notification Tribunal Powers Tax Assessments Penalty Assessments

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Parties

Darren Lee Roberts

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / Application for Permission to Notify Appeal to Tribunal Out of Time

Legal Issues

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

Ratio Decidendi

Given the complexity of Mr Roberts' circumstances, his initial compliance, lack of intentional default, and the interests of justice, the Tribunal exercised its discretion to grant permission for the appeals to be notified out of time under section 49H(3).

Court Disposition

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

Orders

  • Permission is given for the Tax Assessment appeals to be notified to the Tribunal.
  • Permission is given for the Penalty Assessment appeal to be notified to the Tribunal.