Kitson v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 8 (TC) (04 January 2018)

Kitson v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 8 (TC) (04 January 2018)

The delay in appealing was excessive and inadequately explained; the appellant would have known of the earlier loss regardless of paperwork. Allowing the appeal would be unfair to HMRC. Additionally, the claimed loss was not notified in time and is not allowable. Therefore, the application to appeal out of time is...

Source-derived case information.

Citation
[2018] UKFTT 8
Parties
Appellant: Robert Kitson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
04 January 2018
Procedural Posture
Tax Appeal / Application for Permission to Appeal Out of Time
Outcome
Application refused
Legal Topics
Capital Gains Tax, Late Appeal, Loss Relief, Procedural Time Limits
Tax Law Capital Gains Tax Late Appeal Loss Relief Procedural Time Limits

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Parties

Robert Kitson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the appellant should be granted permission to appeal out of time against a capital gains tax assessment
  2. 2 Whether the appellant's claimed loss in an earlier year is allowable

Ratio Decidendi

The delay in appealing was excessive and inadequately explained; the appellant would have known of the earlier loss regardless of paperwork. Allowing the appeal would be unfair to HMRC. Additionally, the claimed loss was not notified in time and is not allowable. Therefore, the application to appeal out of time is refused.

Court Disposition

Application refused

Orders

  • Permission to appeal out of time is refused.