Crawford v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - penalties - long running case management saga - late appeal) [2024] UKFTT 957 (TC) (24 October 2024)

Crawford v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - penalties - long running case management saga - late appeal) [2024] UKFTT 957 (TC) (24 October 2024)

Permission for late appeal is granted because the appellant was not properly notified of the penalty assessments/surcharge determinations, rebutting the presumption of service, and made appeals within 30 days of actual awareness. The balance of prejudice favours allowing the late appeals. HMRC's application to strike out is dismissed as the appellant complied with tribunal directions to the extent possible given lack of information from HMRC, particularly regarding allocation of payments under the DAS scheme.

Citation
[2024] UKFTT 957
Parties
Appellant: Robert Crawford; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 October 2024
Procedural Posture
Tax Appeal / Permission for Late Appeal and Strike Out Application
Outcome
Permission for late appeal allowed; HMRC application to strike out dismissed.
Legal Topics
Income Tax Penalties, Late Appeals, Case Management, Compliance With Tribunal Directions
Tax Law Income Tax Penalties Late Appeals Case Management Compliance With Tribunal Directions

Case Brief

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Parties

Robert Crawford

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Permission for Late Appeal and Strike Out Application

Legal Issues

  1. 1 Whether the appellant should be granted permission to bring appeals out of time
  2. 2 Whether HMRC's application to strike out the appeals for failure to comply with tribunal directions should be allowed

Ratio Decidendi

Permission for late appeal is granted because the appellant was not properly notified of the penalty assessments/surcharge determinations, rebutting the presumption of service, and made appeals within 30 days of actual awareness. The balance of prejudice favours allowing the late appeals. HMRC's application to strike out is dismissed as the appellant complied with tribunal directions to the extent possible given lack of information from HMRC, particularly regarding allocation of payments under the DAS scheme.

Court Disposition

Permission for late appeal allowed; HMRC application to strike out dismissed.

Orders

  • Appellant granted permission to bring appeals out of time.
  • HMRC's application to strike out appeals is dismissed.