![[2024] UKUT 00321 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
“The core point is that (on the evidence available to the FTT) Mr Katib would suffer hardship if he (in effect) lost the appeal for procedural reasons. However, that again is a common feature which co
“The core point is that (on the evidence available to the FTT) Mr Katib would suffer hardship if he (in effect) lost the appeal for procedural reasons. However, that again is a common feature which could be propounded by large numbers of appellants, and in the circumstances we do not give it sufficient weight to overcome the difficulties posed by the fact that the delays were very significant, and there was no good reason for them.”
In just the same way the delay was significant in this case and there was found to have been no good reason for it. The hardship which the Applicant says he will face does not counteract those elements weighing against him in deciding whether to admit the late appeal. In particular, the Applicant has failed to provide any good reason for the delay in seeking to make the appeal.
I therefore refuse permission to appeal on this ground
- Heading
- JUDGE TRACEY BOWLER
- When can an appeal be made?
- The Decision
- Grounds of appeal
- My decision
- Consideration of the Grounds
- Ground 1: the FTT erred by taking into account the merits of the appeal
- Ground 2: the FTT applied too high a threshold by referring to the need for a “compelling” case which is higher than the threshold of “more than just arguable”
- Ground 3: the Applicant’s case is not rather weak
- Ground 4: an appeal would need to consider whether HMRCs’ decision-making was proportionate
- “A wide discretion is conferred on the Government and Parliament in devising a
- Ground 5 - the FTT has failed to take into account the large amount of the penalties and has granted HMRC a windfall
- Ground 6 – exceptional hardship
- “The core point is that (on the evidence available to the FTT) Mr Katib would suffer hardship if he (in effect) lost the appeal for procedural reasons. However, that again is a common feature which co
- Conclusions