SAMIRAH PATEL v Revenue & Customs (CAPITAL GAINS TAX - permission to appeal out of time) [2022] UKFTT 78 (TC) (22 February 2022)

SAMIRAH PATEL v Revenue & Customs (CAPITAL GAINS TAX - permission to appeal out of time) [2022] UKFTT 78 (TC) (22 February 2022)

The delay in appealing was serious and significant, there was no good reason for the delay, and the balancing exercise of all circumstances did not justify granting permission to appeal out of time. The importance of finality and respect for statutory time limits outweighed any prejudice to the Appellant.

Citation
[2022] UKFTT 78
Parties
Appellant: Samirah Patel; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 February 2022
Procedural Posture
Tax Appeal (first Tier Tribunal) / Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time dismissed.
Legal Topics
Capital Gains Tax, Principal Private Residence Relief, Discovery Assessment, Permission to Appeal Out of Time, Procedural Time Limits
Tax Law Capital Gains Tax Principal Private Residence Relief Discovery Assessment Permission to Appeal Out of Time Procedural Time Limits

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Parties

Samirah Patel

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / 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

Ratio Decidendi

The delay in appealing was serious and significant, there was no good reason for the delay, and the balancing exercise of all circumstances did not justify granting permission to appeal out of time. The importance of finality and respect for statutory time limits outweighed any prejudice to the Appellant.

Court Disposition

Application for permission to appeal out of time dismissed.

Orders

  • Permission to appeal out of time is refused.