Butt v Revenue and Customs (LATE APPEAL - Martland considered - length of delay serious and significant) [2023] UKFTT 295 (TC) (09 March 2023)

Butt v Revenue and Customs (LATE APPEAL - Martland considered - length of delay serious and significant) [2023] UKFTT 295 (TC) (09 March 2023)

The delay of 327 days was serious and significant, there was no good reason for the delay, and the prejudice to HMRC and the public interest in enforcing statutory time limits outweighed any prejudice to the appellant. Permission to admit the late appeal was refused.

Citation
[2023] UKFTT 295
Parties
Appellant: Rizwan Butt; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 March 2023
Procedural Posture
Tax Penalty Appeal (late Appeal Application) / Application for Permission to Admit Late Appeal
Outcome
Application for permission to admit late appeal refused; appeal not admitted.
Legal Topics
VAT Penalties, Company Officer Liability, Late Appeal, Tribunal Procedure
Tax Law Administrative Law VAT Penalties Company Officer Liability Late Appeal Tribunal Procedure

Case Brief

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Parties

Rizwan Butt

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal (late Appeal Application) / Application for Permission to Admit Late Appeal

Legal Issues

  1. 1 Whether the appellant should be permitted to make a late appeal against a company officer liability penalty notice under section 69D VATA 1994
  2. 2 Whether there was a good reason for the delay in appealing
  3. 3 Whether the prejudice to the parties and the public interest justified admitting the late appeal

Ratio Decidendi

The delay of 327 days was serious and significant, there was no good reason for the delay, and the prejudice to HMRC and the public interest in enforcing statutory time limits outweighed any prejudice to the appellant. Permission to admit the late appeal was refused.

Court Disposition

Application for permission to admit late appeal refused; appeal not admitted.

Orders

  • Mr Butt's appeal against the company officer liability decision notice dated 31 March 2021 (Trade Lynx (London) Limited) is not admitted.
  • Mr Butt's appeals against the company officer liability decision notices dated 25 November 2021 and 9 March 2022 (Quantum London Limited) are admitted and will proceed.