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 delay. The merits of the appeal are neutral and do not justify granting an extension.

Source-derived case information.

Citation
[2018] UKFTT 187
Parties
Applicant: Mr Jones; Respondent: HMRC
Jurisdiction
United Kingdom
Judgment Date
05 April 2018
Procedural Posture
Tax Appeal / Application for Extension of Time to Appeal
Outcome
application refused
Legal Topics
Extension of Time, Late Appeal, Case Management, Litigation Efficiency
Tax Law Civil Procedure Extension of Time Late Appeal Case Management Litigation Efficiency

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Parties

Mr Jones

Applicant

HMRC

Respondent

Procedural Posture

Tax Appeal / Application for Extension of Time to Appeal

Legal Issues

  1. 1 Whether the applicant should be granted permission to appeal out of time
  2. 2 Whether the merits of the underlying appeal are relevant to the extension application
  3. 3 What weight should be given to the applicant's medical condition and reliance on agents

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 delay. The merits of the appeal are neutral and do not justify granting an extension.

Court Disposition

application refused