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)

Parties

Procedural Posture

Tax Appeal / Application for Permission for Late Appeal and Application to Strike Out

Legal Issues

1. 1 Whether the appellant should be granted permission to bring late appeals against income tax penalties and surcharges
2. 2 Whether the appeals should be struck out for failure to comply with tribunal directions

Ratio Decidendi

Permission to bring the appeals out of time is granted because, on the facts, the appellant was not notified of the majority of penalty assessments and could not have appealed earlier; the balance of prejudice and the interests of justice favour allowing the late appeals. The application to strike out the appeals is dismissed because, despite some deficiencies, the appellant has substantially complied with the tribunal's directions, and the lack of information from HMRC regarding the allocation of payments prevents full compliance.

Court Disposition

Appellant's application for permission to bring late appeals allowed; HMRC's application to strike out dismissed.

Orders

• Permission granted for late appeals to proceed.
• HMRC's application to strike out the appeals is dismissed.