Kaur v Revenue & Customs (INCOME TAX/CORPORATION TAX - discovery assessments and penalties : Appeal) [2019] UKFTT 698 (TC) (15 November 2019)

Kaur v Revenue & Customs (INCOME TAX/CORPORATION TAX - discovery assessments and penalties : Appeal) [2019] UKFTT 698 (TC) (15 November 2019)

The delay of 19 months was extremely serious and significant. The applicant failed to provide a good explanation for the delay, and the consequences of agent failings are to be borne by the applicant. The prejudice to HMRC and the lack of compelling reasons outweigh the applicant’s hardship. Application for extension of time is refused.

Citation
[2019] UKFTT 698
Parties
Applicant: Simro Kaur; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
15 November 2019
Procedural Posture
Income Tax/corporation Tax Discovery Assessments and Penalties / Application for Extension of Time to Appeal to HMRC
Outcome
Application dismissed
Legal Topics
Discovery Assessments, Penalties, Late Appeals, Extension of Time, Procedural Fairness
Tax Law Discovery Assessments Penalties Late Appeals Extension of Time Procedural Fairness

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Parties

Simro Kaur

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Discovery Assessments and Penalties / Application for Extension of Time to Appeal to HMRC

Legal Issues

  1. 1 Whether the Tribunal should grant permission for the appeal to HMRC to be admitted out of time under Section 49(2) Taxes Management Act 1970

Ratio Decidendi

The delay of 19 months was extremely serious and significant. The applicant failed to provide a good explanation for the delay, and the consequences of agent failings are to be borne by the applicant. The prejudice to HMRC and the lack of compelling reasons outweigh the applicant’s hardship. Application for extension of time is refused.

Court Disposition

Application dismissed

Orders

  • Application for extension of time to appeal to HMRC is refused.
  • Any party dissatisfied may apply for permission to appeal by 24 December 2019.