An interesting decision this – the robustness of the mainstream civil court is leaching into the Tax Tribunal. And about time too.
Poor old HMRC, as a result of administrative error (aka a cock up) having been granted permission to appeal by the FTT missed the extended deadline to lodge their appeal to the UTT. By a staggering 56 days!
It seems they mounted a “give us an further extension because we want one” argument in support of a second application for retrospective extension without actually stating why the interests of justice were best served in relieving them from the sanction imposed by the UTT Rules for late filing of an appeal.
A sound analysis of the recent Mitchell decision and the circumstances of the particular appeal lead to a resounding dismissal of the application – and with it the appeal.
For now at least.
You can read it here