Newton v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) [2016] UKFTT 486 (TC) (13 July 2016)

Newton v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) [2016] UKFTT 486 (TC) (13 July 2016)

The Tribunal refused permission for a late appeal because the appellant failed to provide sufficient, detailed, and evidenced justification for a delay of over five years. The Tribunal found the explanations too general and unsupported, and held that the public interest in finality and the absence of prima facie merit in the appeal outweighed the appellant's reasons for delay.

Citation
[2016] UKFTT 486
Parties
Appellant: Patrick Newton; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 July 2016
Procedural Posture
Income Tax/corporation Tax Appeal / Application for Permission to Appeal Out of Time
Outcome
Permission to appeal out of time refused.
Legal Topics
Late Appeals, Extension of Time, Tribunal Procedure, Reasonable Excuse, Finality in Litigation
Tax Law Administrative Law Late Appeals Extension of Time Tribunal Procedure Reasonable Excuse Finality in Litigation

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Parties

Patrick Newton

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the Tribunal should grant permission for a late appeal against HMRC notices under regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003, over five years out of time.

Ratio Decidendi

The Tribunal refused permission for a late appeal because the appellant failed to provide sufficient, detailed, and evidenced justification for a delay of over five years. The Tribunal found the explanations too general and unsupported, and held that the public interest in finality and the absence of prima facie merit in the appeal outweighed the appellant's reasons for delay.

Court Disposition

Permission to appeal out of time refused.

Orders

  • Application for permission to bring a late appeal is refused.