Porter v Revenue & Customs [2012] UKFTT 87 (TC) (26 January 2012)

Porter v Revenue & Customs [2012] UKFTT 87 (TC) (26 January 2012)

There was no good explanation for the long delay in making the application; primary responsibility for the delay rests with Mr Porter. He had ample opportunity to provide evidence and failed to do so. The prejudice to HMRC and public interest in finality outweigh any arguments for reopening the appeal. The balance overwhelmingly favours HMRC; permission for late appeal is refused.

Citation
[2012] UKFTT 87 (TC)
Parties
Appellant: Donald Porter; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
26 January 2012
Procedural Posture
Appeal / Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time dismissed.
Legal Topics
Income Tax, Corporation Tax, Self Assessment, Closure Notices, Late Appeal, HMRC Review Procedures
Tax Law Income Tax Corporation Tax Self Assessment Closure Notices Late Appeal HMRC Review Procedures

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Parties

Donald Porter

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether permission should be granted for a late appeal against HMRC's closure notices amending tax liability for 2000-01, 2001-02, and 2002-03

Ratio Decidendi

There was no good explanation for the long delay in making the application; primary responsibility for the delay rests with Mr Porter. He had ample opportunity to provide evidence and failed to do so. The prejudice to HMRC and public interest in finality outweigh any arguments for reopening the appeal. The balance overwhelmingly favours HMRC; permission for late appeal is refused.

Court Disposition

Application for permission to appeal out of time dismissed.

Orders

  • Permission to make a late appeal is refused.