Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 300 (TC) (11 June 2018)
- Citation
- [2018] UKFTT 300 (TC)
- Status
- Judgment
- Jurisdiction
- United Kingdom
- Posture
- Tax Tribunal Appeal / Application to Reinstate Appeal After Strike Out
More details
- Posture
- Tax Tribunal Appeal / Application to Reinstate Appeal After Strike Out
On this page
Professional case brief
Research organized from the available case record
01
Holding and result
The Tribunal refused the application to reinstate the appeal, finding that the application was out of time, the reasons for delay were insufficient, legal certainty would be undermined, and there was prejudice to the respondent. The merits of the appeal did not justify reinstatement.
Court disposition
application to reinstate appeal refused
02
Material facts
Parties
Fox McMaster Surveyors Ltd
AppellantChristopher English
AppellantThe Commissioners for Her Majesty's Revenue & Customs
Respondent03
Procedural history
Posture
Tax Tribunal Appeal / Application to Reinstate Appeal After Strike Out
04
Questions and positions
Legal issues
- 01
Whether the appeal should be reinstated after being struck out
- 02
Whether the application to reinstate was made out of time and if so, whether an extension should be granted
Party arguments
- Applicant
- The appellants argued for reinstatement of their appeal, contending that the delay was justified and that the merits of their case warranted consideration.
- Respondent
- HMRC opposed the application, arguing that the application was out of time, that legal certainty would be undermined by reinstatement, and that there was prejudice to the respondent.
05
Court’s reasoning
Legal principles
- 01
Pierhead Purchasing Limited; Rule 17 of the Tribunal Rules 2009
Criteria for reinstatement of an appeal after strike out, including reasons for delay, effect on legal certainty, prejudice to parties, and merits of the appeal.
06
Ratio, limits and disposition
Ratio decidendi
The Tribunal refused the application to reinstate the appeal, finding that the application was out of time, the reasons for delay were insufficient, legal certainty would be undermined, and there was prejudice to the respondent. The merits of the appeal did not justify reinstatement.
Court disposition
application to reinstate appeal refused
Source and reliance status
Official court record
This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.
Judgment reading view
Judgment text
The complete available source text.
Court record
Judgment
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BAILII >> Databases >> First-tier Tribunal (Tax) >> Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 300 (TC) (11 June 2018) URL: https://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06530.html Cite as: [2018] UKFTT 300 (TC) [ New search ] [ Printable PDF version ] [ Help ] Decision Number: TC 06530 Appellant: Fox McMaster Surveyors Ltd & Christopher English Respondent: The Commissioners for Her Majesty's Revenue & Customs Chairmen / Special Commissioners: Dr Heidi POON Date Of Decision: 11/06/2018 Main Category:
PROCEDURE Main Subcategory: Other Notes: PROCEDURE - application to reinstate appeal - Rule 17 of the Tribunal Rules 2009 - application being out of time - Pierhead Purchasing Limited considered - relevant criteria for consideration - reasons for delay - the effect on legal certainty - prejudice to parties - merits of the appeal - applications refused PDF Copy: [2018] UKFTT 300 (TC) BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06530.html
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