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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Carver v Revenue & Customs [2011] UKFTT 323 (TC) (16 May 2011) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01183.html Cite as: [2011] UKFTT 323 (TC) |
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[2011] UKFTT 323 (TC)
TC01183
Appeal number TC/2010/05924
Procedure - appeal out of time under s49 Taxes Management Act -no extension granted under case management powers in rule 5 -appeal not admitted
FIRST-TIER TRIBUNAL
TAX
KENNETH JOSEPH CARVER Appellant
- and -
TRIBUNAL: MR J. DENT (JUDGE)
MR P. JOLLY (MEMBER)
Sitting in public at 36 Dale Street Liverpool on 16 November 2010
Mr McCarthy of J M Accountancy Services for the Appellant
Mr O’Grady of H.M. Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2011
DECISION
Background
8. The Appellant attended a hearing on 23 July 2008, when he would have had an opportunity to read a statement from Mr Martin, on behalf of the Respondents, once again drawing his attention to the Discovery assessments of October 2005. The Appellant also filed on 17 September 2008 a response to proceedings in which he intimated that he had become aware of the Discovery assessments in August 2007. The Appellant did not apply for leave to appeal out of time until 23 February 2009, after judgement was obtained by the Respondents.
9. The application for the late appeal to be admitted came before the Tribunal on 16 November 2010.
The Law
10. We were referred to R (on the application of Cook) v General Commissioners of Income Tax (2009) BTC 168, which itself refers to the reasoning of Lord Drummond Young in Petition of IR Commrs for Judicial Review (Hugh Love) [2005] CSOH 135.
An appeal may be brought out of time if on an application for the purpose an inspector or the Board is satisfied that there was a reasonable excuse for not bringing the appeal within the time limited, and that the application was made thereafter without unreasonable delay, and gives consent in writing; and the inspector or the Board, if not satisfied, shall refer the application for determination by the Commissioners.
Decision