Booth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 694 (TC) (26 November 2018)

Booth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 694 (TC) (26 November 2018)

Permission for a late appeal was granted due to the extreme prejudice to Mr Booth if refused, and the likelihood that HMRC’s estimates for the early years were overstated, despite the lengthy delay and weak explanation for it. The balancing exercise favored allowing the appeal to proceed.

Citation
[2018] UKFTT 694
Parties
Appellant: Mark Booth; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
26 November 2018
Procedural Posture
Income Tax/corporation Tax Appeal / Application for Permission to Make a Late Appeal
Outcome
Permission granted for late notification of appeal.
Legal Topics
Late Appeal, Income Tax Assessments, Penalties, Procedural Fairness
Tax Law Late Appeal Income Tax Assessments Penalties Procedural Fairness

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Parties

Mark Booth

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / Application for Permission to Make a Late Appeal

Legal Issues

  1. 1 Whether permission should be granted for a late appeal against HMRC assessments and penalties
  2. 2 Assessment of the reasons for delay and prejudice to both parties
  3. 3 Consideration of the merits of the underlying appeal

Ratio Decidendi

Permission for a late appeal was granted due to the extreme prejudice to Mr Booth if refused, and the likelihood that HMRC’s estimates for the early years were overstated, despite the lengthy delay and weak explanation for it. The balancing exercise favored allowing the appeal to proceed.

Court Disposition

Permission granted for late notification of appeal.

Orders

  • Mr Booth is granted permission to make a late notification of his appeal to the tribunal in accordance with s49H(3) Taxes Management Act 1970.