Martland v Revenue and Customs (EXCISE DUTY APPEALS : Time to appeal) [2016] UKFTT 717 (TC) (24 October 2016)

Martland v Revenue and Customs (EXCISE DUTY APPEALS : Time to appeal) [2016] UKFTT 717 (TC) (24 October 2016)

The applicant failed to provide a good explanation for the significant delay in appealing, as lack of funds and absence of legal representation are not sufficient reasons. The public interest in legal certainty and the need to enforce compliance with statutory time limits outweigh the applicant’s arguments. Therefore, the application to appeal out of time is refused.

Citation
[2016] UKFTT 717 (TC)
Parties
Applicant: William Martland; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
24 October 2016
Procedural Posture
Excise Duty Appeal / Application for Permission to Appeal Out of Time (preliminary Issue)
Outcome
Application to appeal out of time refused; appeal struck out as out of time.
Legal Topics
Excise Duty, Time Limits for Appeal, Extension of Time, Tribunal Procedure
Tax Law Administrative Law Excise Duty Time Limits for Appeal Extension of Time Tribunal Procedure

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Parties

William Martland

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / Application for Permission to Appeal Out of Time (preliminary Issue)

Legal Issues

  1. 1 Whether the applicant should be granted permission to appeal out of time against an excise duty assessment and penalty

Ratio Decidendi

The applicant failed to provide a good explanation for the significant delay in appealing, as lack of funds and absence of legal representation are not sufficient reasons. The public interest in legal certainty and the need to enforce compliance with statutory time limits outweigh the applicant’s arguments. Therefore, the application to appeal out of time is refused.

Court Disposition

Application to appeal out of time refused; appeal struck out as out of time.

Orders

  • Appeal is struck out under Rule 20 of the Tribunal Rules.