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 the Applicant failed to provide a good explanation for the delay. Language difficulties and ill health did not justify the entire period, and reliance on agents does not displace the general rule that the Applicant bears the consequences of their failings. Prejudice to HMRC outweighs the Applicant’s hardship. Application for extension of time is dismissed.

Citation
[2019] UKFTT 698 (TC)
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 Under Section 49(2) TMA 1970
Outcome
Application dismissed
Legal Topics
Discovery Assessments, Penalties, Late Appeals, Extension of Time, Tribunal Procedure
Tax Law Discovery Assessments Penalties Late Appeals Extension of Time Tribunal Procedure

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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 Under Section 49(2) TMA 1970

Legal Issues

  1. 1 Whether the Tribunal should grant permission for the appeal to HMRC to be admitted out of time

Ratio Decidendi

The delay of 19 months was extremely serious, and the Applicant failed to provide a good explanation for the delay. Language difficulties and ill health did not justify the entire period, and reliance on agents does not displace the general rule that the Applicant bears the consequences of their failings. Prejudice to HMRC outweighs the Applicant’s hardship. Application for extension of time is dismissed.

Court Disposition

Application dismissed

Orders

  • Application for extension of time to appeal to HMRC is refused