Akinlade v Revenue & Customs [2014] UKFTT 291 (TC) (19 March 2014)

Akinlade v Revenue & Customs [2014] UKFTT 291 (TC) (19 March 2014)

The appellant failed to provide sufficient evidence that he requested correspondence to be sent to Nigeria or that he was unaware of the assessments. He was aware of ongoing investigations and failed to act promptly after becoming aware of the assessments. The delay between May 2011 and April 2013 was unjustified....

Source-derived case information.

Citation
[2014] UKFTT 291 (TC)
Parties
Appellant: Edward Akinlade; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 March 2014
Procedural Posture
Tax Appeal / Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time refused
Legal Topics
Late Appeal, Income Tax Assessment, Service of Assessments, Jurisdiction of Tribunal
Tax Law Late Appeal Income Tax Assessment Service of Assessments Jurisdiction of Tribunal

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Parties

Edward Akinlade

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the appellant should be granted permission to appeal out of time against income tax assessments and related penalties
  2. 2 Whether the assessments were sent to an incorrect address
  3. 3 Whether the appellant delayed unreasonably in dealing with the assessments after becoming aware of them

Ratio Decidendi

The appellant failed to provide sufficient evidence that he requested correspondence to be sent to Nigeria or that he was unaware of the assessments. He was aware of ongoing investigations and failed to act promptly after becoming aware of the assessments. The delay between May 2011 and April 2013 was unjustified. Therefore, permission to appeal out of time was refused.

Court Disposition

Application for permission to appeal out of time refused