Legg v Revenue & Customs [2010] UKFTT 562 (TC) (10 November 2010)

Legg v Revenue & Customs [2010] UKFTT 562 (TC) (10 November 2010)

Mr Legg failed to demonstrate any reasonable excuse for the delay in appealing, did not act with reasonable diligence, and the prejudice to HMRC and public interest in finality outweighs any prejudice to Mr Legg; leave to appeal out of time is refused.

Citation
[2010] UKFTT 562 (TC)
Parties
Appellant: Robert Legg; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 November 2010
Procedural Posture
Application for Leave to Appeal Out of Time (tax) / First Tier Tribunal Decision
Outcome
Application for leave to appeal out of time dismissed
Legal Topics
Late Appeal, Reasonable Excuse, Income Tax Assessment, Jeopardy Amendment, Closure Notice
Tax Law Late Appeal Reasonable Excuse Income Tax Assessment Jeopardy Amendment Closure Notice

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Parties

Robert Legg

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application for Leave to Appeal Out of Time (tax) / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether there was a reasonable excuse for not appealing within the statutory time limit
  2. 2 Whether any other reasons justify allowing a late appeal

Ratio Decidendi

Mr Legg failed to demonstrate any reasonable excuse for the delay in appealing, did not act with reasonable diligence, and the prejudice to HMRC and public interest in finality outweighs any prejudice to Mr Legg; leave to appeal out of time is refused.

Court Disposition

Application for leave to appeal out of time dismissed

Orders

  • Application dismissed
  • Right to apply for permission to appeal within 56 days pursuant to Rule 39 of Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009