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 unappealable matters (VAT assessments and income tax determinations). For other matters, the Tribunal will only permit late appeals where justified under the overriding objective and statutory discretion. The appellant's deliberate non-cooperation and lack of credible excuse for delay led to refusal of permission to appeal out of time for NIC, PAYE, and certain penalty determinations. Appeals relating to compulsory VAT registration and certain penalties may proceed, subject to conditions.

Citation
[2010] UKFTT 342 (TC)
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 Tribunal Application to Strike Out Appeal / Interlocutory (application to Strike Out, Not Substantive Appeal)
Outcome
Application to strike out appeal granted in part and refused in part.
Legal Topics
VAT Registration, PAYE and NIC Determinations, Late Appeals, Jurisdiction of Tribunal, Penalty Notices, Appeal Time Limits
Tax Law Tribunal Procedure VAT Registration PAYE and NIC Determinations Late Appeals Jurisdiction of Tribunal Penalty Notices Appeal Time Limits

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Parties

David C Pledger

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Tribunal Application to Strike Out Appeal / Interlocutory (application to Strike Out, Not Substantive Appeal)

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 each item
  3. 3 Whether certain HMRC decisions are appealable

Ratio Decidendi

The Tribunal lacks jurisdiction to hear appeals against unappealable matters (VAT assessments and income tax determinations). For other matters, the Tribunal will only permit late appeals where justified under the overriding objective and statutory discretion. The appellant's deliberate non-cooperation and lack of credible excuse for delay led to refusal of permission to appeal out of time for NIC, PAYE, and certain penalty determinations. Appeals relating to compulsory VAT registration and certain penalties may proceed, subject to conditions.

Court Disposition

Application to strike out appeal granted in part and refused in part.

Orders

  • Appeal against compulsory VAT registration (Item 3) may proceed out of time.
  • Appeal against late filing penalties for employer’s returns (Item 5) and £50 penalty (Item 7) may proceed, subject to appellant providing copies of disputed notices within 28 days.