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 remained 'current' for the purposes of the General Stay, so the time for HMRC to issue closure notices was extended by 28 days; the Tribunal retained jurisdiction to make directions, and HMRC complied within the extended period; referral to the Upper Tribunal was not available for failure to issue closure notices.

Citation
[2020] UKFTT 453 (TC)
Parties
Applicant: James Ritblat; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 November 2020
Procedural Posture
First Tier Tribunal (tax Chamber) Procedure / Application for Extension of Time and Referral to Upper Tribunal
Outcome
Applications dismissed; HMRC's extension application unnecessary; applicant's referral application refused.
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

First Tier Tribunal (tax Chamber) Procedure / Application for Extension of Time and Referral to Upper Tribunal

Legal Issues

  1. 1 Whether the General Stay applied to extend the time for HMRC to issue closure notices
  2. 2 Whether the Tribunal retained jurisdiction after issuing a final decision
  3. 3 Whether the matter should be referred to the Upper Tribunal under rule 7(3)

Ratio Decidendi

The proceedings remained 'current' for the purposes of the General Stay, so the time for HMRC to issue closure notices was extended by 28 days; the Tribunal retained jurisdiction to make directions, and HMRC complied within the extended period; referral to the Upper Tribunal was not available for failure to issue closure notices.

Court Disposition

Applications dismissed; HMRC's extension application unnecessary; applicant's referral application refused.

Orders

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