Mackin v Revenue and Customs (EXCISE DUTY APPEALS : Time to appeal - red diesel) [2018] UKFTT 110 (TC) (07 March 2018)

Mackin v Revenue and Customs (EXCISE DUTY APPEALS : Time to appeal - red diesel) [2018] UKFTT 110 (TC) (07 March 2018)

The Tribunal refused permission for a late appeal, holding that the need for efficient litigation and compliance with procedural rules outweighed the applicant's explanations for delay. There was no credible evidence of a valid appeal being lodged in 2012, the delay was substantial and unexplained, and the merits of the substantive appeal did not justify an extension of time. The stricter approach to time limits under BPP Holdings and McCarthy & Stone applied, and no exceptional circumstances were found to warrant granting the application.

Citation
[2018] UKFTT 110 (TC)
Parties
Appellant: Patrick Mackin; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
07 March 2018
Procedural Posture
Excise Duty Appeal (time to Appeal Red Diesel) / Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time refused
Legal Topics
Excise Duty, Wrongdoing Penalty, Time Limits for Appeal, Tribunal Procedure, Case Management Powers
Tax Law Administrative Law Civil Procedure Excise Duty Wrongdoing Penalty Time Limits for Appeal Tribunal Procedure Case Management Powers

Case Brief

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Parties

Patrick Mackin

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal (time to Appeal Red Diesel) / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the Tribunal should grant permission for a late appeal against excise duty and wrongdoing penalty assessments
  2. 2 Whether the merits of the substantive appeal are relevant to the decision to extend time
  3. 3 Whether procedural jurisprudence under CPR 3.9 and BPP Holdings applies to late appeal applications in the Tax Tribunal

Ratio Decidendi

The Tribunal refused permission for a late appeal, holding that the need for efficient litigation and compliance with procedural rules outweighed the applicant's explanations for delay. There was no credible evidence of a valid appeal being lodged in 2012, the delay was substantial and unexplained, and the merits of the substantive appeal did not justify an extension of time. The stricter approach to time limits under BPP Holdings and McCarthy & Stone applied, and no exceptional circumstances were found to warrant granting the application.

Court Disposition

Application for permission to appeal out of time refused