Peters v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 187 (TC) (05 April 2018)

Peters v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 187 (TC) (05 April 2018)

The seriousness of the delay and the need for efficient litigation and adherence to time limits outweigh the plausible but insufficiently evidenced reasons for the delay; the application for extension of time is refused.

Citation
[2018] UKFTT 187 (TC)
Parties
Applicant: Mr Jones; Respondent: HMRC
Jurisdiction
United Kingdom
Judgment Date
05 April 2018
Procedural Posture
Application for Extension of Time to Appeal Tax Assessments / Decision on Application for Extension of Time
Outcome
Application refused
Legal Topics
Extension of Time, Appeal Procedure, Case Management, Compliance With Procedural Rules
Tax Law Civil Procedure Extension of Time Appeal Procedure Case Management Compliance With Procedural Rules

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Parties

Mr Jones

Applicant

HMRC

Respondent

Procedural Posture

Application for Extension of Time to Appeal Tax Assessments / Decision on Application for Extension of Time

Legal Issues

  1. 1 Whether the applicant should be granted an extension of time to appeal tax assessments
  2. 2 Whether the merits of the substantive appeal are relevant to the extension application

Ratio Decidendi

The seriousness of the delay and the need for efficient litigation and adherence to time limits outweigh the plausible but insufficiently evidenced reasons for the delay; the application for extension of time is refused.

Court Disposition

Application refused

Orders

  • Application for extension of time to appeal is refused.