Ritblat v Revenue & Customs (PROCEDURE - effect of general stay of proceedings) [2020] UKFTT 453 (TC) (06 November 2020)

Ritblat v Revenue & Customs (PROCEDURE - effect of general stay of proceedings) [2020] UKFTT 453 (TC) (06 November 2020)

The proceedings had not ended with the final decision; the Tribunal retained jurisdiction to extend the time for compliance with its direction; the General Stay applied and extended the deadline for issuing closure notices; HMRC complied within the extended time; referral to the Upper Tribunal was not available for failure to issue closure notices.

Citation
[2020] UKFTT 453
Parties
Applicant: James Ritblat; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 November 2020
Procedural Posture
Tax Tribunal Application / Post Final Decision, Applications for Extension of Time and Referral to Upper Tribunal
Outcome
Applications dismissed as unnecessary or misconceived; HMRC complied with extended deadline; no referral to Upper Tribunal.
Legal Topics
Effect of General Stay of Proceedings, Jurisdiction After Final Decision, Extension of Time Limits, Referral to Upper Tribunal, Closure Notices
Tax Law Tribunal Procedure Effect of General Stay of Proceedings Jurisdiction After Final Decision Extension of Time Limits Referral to Upper Tribunal Closure Notices

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Parties

James Ritblat

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Tribunal Application / Post Final Decision, Applications for Extension of Time and Referral to Upper Tribunal

Legal Issues

  1. 1 Whether the General Stay applied to the direction to issue closure notices and extended the time limit for compliance
  2. 2 Whether the Tribunal retained jurisdiction to extend time after a final decision
  3. 3 Whether the matter could be referred to the Upper Tribunal under rule 7(3)

Ratio Decidendi

The proceedings had not ended with the final decision; the Tribunal retained jurisdiction to extend the time for compliance with its direction; the General Stay applied and extended the deadline for issuing closure notices; HMRC complied within the extended time; referral to the Upper Tribunal was not available for failure to issue closure notices.

Court Disposition

Applications dismissed as unnecessary or misconceived; HMRC complied with extended deadline; no referral to Upper Tribunal.

Orders

  • HMRC's application for extension of time dismissed as unnecessary.
  • Applicant's application for referral to Upper Tribunal dismissed.