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 given (ill health, reliance on agents, death of consultant) did not provide a good explanation for the entire period. Statutory time limits must be respected, and no sufficient justification was shown to permit a late appeal.

Citation
[2021] UKFTT 363 (TC)
Parties
Appellant: Mustak Talati; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
07 October 2021
Procedural Posture
Tax Tribunal Appeal / Application for Permission to Appeal Out of Time and Reinstatement of Withdrawn Appeal
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, VAT Penalties, Corporation Tax Penalties
Tax Law Tribunal Procedure Personal Liability Notices Late Appeals Jurisdiction VAT Penalties Corporation Tax Penalties

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Parties

Mustak Talati

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Tribunal Appeal / Application for Permission to Appeal Out of Time and Reinstatement of Withdrawn Appeal

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 given (ill health, reliance on agents, death of consultant) did not provide a good explanation for the entire period. Statutory time limits must be respected, and no sufficient justification was shown to permit a late appeal.

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.