Talati v Revenue & Customs (PROCEDURE - personal liability notices) [2021] UKFTT 363 (TC) (07 October 2021)

Talati v Revenue & Customs (PROCEDURE - personal liability notices) [2021] UKFTT 363 (TC) (07 October 2021)

The Tribunal has no jurisdiction to hear an appeal against the corporation tax personal liability notice as no appeal was made to HMRC. The delay in appealing the VAT PLN and s61 notice was serious and significant, and the reasons provided (ill-health, reliance on agents, death of consultant) did not justify the entire period of delay. Statutory time limits and finality in litigation outweigh the applicant's circumstances.

Citation
[2021] UKFTT 363
Parties
Appellant: Mustak Talati; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
07 October 2021
Procedural Posture
Application for Permission to Bring Late Appeal and Reinstatement of Appeal in Tax Matters / First Tier Tribunal (tax Chamber) Decision on Late Appeal and Jurisdiction
Outcome
Application for reinstatement of corporation tax PLN appeal granted; appeal struck out for lack of jurisdiction. Application for permission to appeal VAT PLN and s61 notice out of time refused.
Legal Topics
Personal Liability Notices, Late Appeals, Jurisdiction, Corporation Tax, VAT, Civil Evasion Penalty
Tax Law Tribunal Procedure Personal Liability Notices Late Appeals Jurisdiction Corporation Tax VAT Civil Evasion Penalty

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Parties

Mustak Talati

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application for Permission to Bring Late Appeal and Reinstatement of Appeal in Tax Matters / First Tier Tribunal (tax Chamber) Decision on Late Appeal and Jurisdiction

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear an appeal against a corporation tax personal liability notice where no appeal was made to HMRC
  2. 2 Whether there is good reason for delay in applying for permission to appeal VAT personal liability notice and s61 notice out of time

Ratio Decidendi

The Tribunal has no jurisdiction to hear an appeal against the corporation tax personal liability notice as no appeal was made to HMRC. The delay in appealing the VAT PLN and s61 notice was serious and significant, and the reasons provided (ill-health, reliance on agents, death of consultant) did not justify the entire period of delay. Statutory time limits and finality in litigation outweigh the applicant's circumstances.

Court Disposition

Application for reinstatement of corporation tax PLN appeal granted; appeal struck out for lack of jurisdiction. Application for permission to appeal VAT PLN and s61 notice out of time refused.

Orders

  • Appeal against corporation tax PLN reinstated.
  • Appeal against corporation tax PLN struck out for lack of jurisdiction.