Needham v Commissioners for His Majesty's Revenue and Customs (Procedure - Application to admit a late appeal - Martland v HMRC applied) [2024] UKFTT 994 (TC) (31 October 2024)

Needham v Commissioners for His Majesty's Revenue and Customs (Procedure - Application to admit a late appeal - Martland v HMRC applied) [2024] UKFTT 994 (TC) (31 October 2024)

Given the significant delay of nearly ten years, lack of satisfactory explanation for the delay, and the Tribunal's lack of jurisdiction over interest and determinations, permission to admit the late appeal is refused.

Citation
[2024] UKFTT 994
Parties
Appellant: Paul Needham; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
31 October 2024
Procedural Posture
Tax Appeal – Application to Admit Late Appeal / Application to Admit Late Appeal Before First Tier Tribunal (tax Chamber)
Outcome
Application to admit late appeal dismissed; permission refused.
Legal Topics
Late Appeals, Jurisdiction, Self Assessment Penalties, Statutory Time Limits
Tax Law Civil Procedure Late Appeals Jurisdiction Self Assessment Penalties Statutory Time Limits

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Parties

Paul Needham

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal – Application to Admit Late Appeal / Application to Admit Late Appeal Before First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Whether the Tribunal should admit Mr Needham's appeal out of time against HMRC surcharges and penalties
  2. 2 Whether there is jurisdiction to hear appeals against interest and determinations

Ratio Decidendi

Given the significant delay of nearly ten years, lack of satisfactory explanation for the delay, and the Tribunal's lack of jurisdiction over interest and determinations, permission to admit the late appeal is refused.

Court Disposition

Application to admit late appeal dismissed; permission refused.

Orders

  • Mr Needham's application for permission to appeal out of time is dismissed.
  • Appeal struck out to the extent the Tribunal lacks jurisdiction.