Pledger v Revenue & Customs [2010] UKFTT 342 (TC) (22 July 2010)

Pledger v Revenue & Customs [2010] UKFTT 342 (TC) (22 July 2010)

The Tribunal lacks jurisdiction to hear appeals against certain HMRC decisions and penalties due to statutory limitations and procedural rules. Permission to appeal out of time is refused for NIC determinations, PAYE determinations, and late filing penalties for self-assessment, due to deliberate delay and obstruction by the appellant. Appeals relating to compulsory VAT registration and certain penalties may proceed, subject to conditions.

Citation
[2010] UKFTT 342
Parties
Appellant: David C Pledger; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 July 2010
Procedural Posture
Tax Appeal / Application to Strike Out Notice of Appeal and Permission to Appeal Out of Time
Outcome
Appeal partly struck out; permission to appeal out of time granted in part; remaining appeals may proceed subject to conditions.
Legal Topics
VAT Registration, National Insurance Contributions, PAYE Determinations, Late Filing Penalties, Tribunal Procedure, Appeal Time Limits
Tax Law Administrative Law VAT Registration National Insurance Contributions PAYE Determinations Late Filing Penalties Tribunal Procedure Appeal Time Limits

Case Brief

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Parties

David C Pledger

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application to Strike Out Notice of Appeal and Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear appeals against various HMRC decisions and penalties
  2. 2 Whether permission should be granted to appeal out of time for certain matters
  3. 3 Whether HMRC's application to strike out the appeal should succeed

Ratio Decidendi

The Tribunal lacks jurisdiction to hear appeals against certain HMRC decisions and penalties due to statutory limitations and procedural rules. Permission to appeal out of time is refused for NIC determinations, PAYE determinations, and late filing penalties for self-assessment, due to deliberate delay and obstruction by the appellant. Appeals relating to compulsory VAT registration and certain penalties may proceed, subject to conditions.

Court Disposition

Appeal partly struck out; permission to appeal out of time granted in part; remaining appeals may proceed subject to conditions.

Orders

  • Appeal against compulsory VAT registration (Item 3) may proceed unconditionally.
  • Appeal against late filing penalties for employer’s returns (Item 5) and penalty for failure to provide information/documents (Item 7) may proceed, subject to appellant providing relevant notices and covering letters within 28 days.