Exercise of Discretion to hear Late Appeals
Excise Duty – assessment to duty and wrongdoing penalty – application for permission to make late appeal – test to be applied – appeal dismissed
The tribunal discussed the jurisdiction of the First Tier Tribunal to allow an appeal to be made after the statutory time limit: ‘In deciding whether or not to permit a late appeal, the FTT is exercising a discretion specifically and directly conferred on it by statute to permit an appeal to come into existence at all. It is not exercising some case management discretion in the conduct of an extant appeal. . . it is not appropriate to regard the exercise of the discretion as involving a direct application of Rule 2 of the FTT Rules (Rule 2 being concerned with ‘dealing with a case fairly and justly’ in relation to the various procedural matters identified in it – i.e. once proceedings have been properly commenced before the FTT). Nor, it will be noted, does Rule 20 apply to such matters (merely requiring that a late notice of appeal must contain a request for permission pursuant to the relevant enactment, and stating that the appeal must not be admitted unless permission is granted). That said, as will become apparent below, the principle embodied in the overriding objective is a broad one, and one which applies just as much to the exercise of a judicial discretion of the type involved in this appeal as it does to the exercise of such a discretion in relation to more routine procedural matters.’
[2018] UKUT 178 (TCC)
Bailii
England and Wales
Citing:
Cited – Romasave (Property Services) Ltd v Revenue and Customs UTTC 27-May-2015
Existence of Discretion to hear late Appeal
VAT – whether assessments were duly notified to the taxpayer – VATA 1994, s 73(2), s 83G and s 98 – Interpretation Act, s 7 – Companies Act 2006, s 1139(1) – whether notification of assessment invalidated by error on the face of the notice of . .
Cited by:
Cited – Moss, Executor of David Owen (Deceased) v Revenue and Customs (Whether To Give Permission for Late Appeal To Be Made To HMRC – Martland – Inheritance Tax) FTTTx 11-Nov-2019
PROCEDURE – whether to give permission for late appeal to be made to HMRC – Martland – Inheritance Tax . .
Cited – Swallow v Revenue and Customs (Late Appeal – Martland Considered) FTTTx 23-Jan-2020
LATE APPEAL – Martland considered – length of delay is serious and significant – no good reason for delay – in all the circumstances fairness and justice do not support an extension of time — application refused . .
Cited – Murgasanu v Revenue and Customs FTTTx 10-Oct-2020
INCOME TAX – permission to make late appeal – finding of fact that appellant had not filed the return on paper within the time limit – relevant case law on late appeals considered and applied – permission refused . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Leading Case
Updated: 01 November 2021; Ref: scu.617298
