Kenneth Joseph Carver v Commissioners for Her Majesty's Revenue and Customs

Decision date: 16 May 2011

Neutral citation: [2011] UKFTT 323 (TC)

Overall AI summary confidence: high

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Short overview

This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.

AI confidence in this short overview: high

This case concerned an application to admit four late appeals against discovery assessments dated 12 October 2005. The Tribunal found the appellant initially had a reasonable excuse for missing the 30-day appeal period, but that excuse ceased by February 2008 when he was aware of the assessments and the appeal time limit; he then unreasonably delayed over a year in applying for leave, so the Tribunal refused to admit the late appeals. The respondent’s prejudice and public interest in prompt challenges were factors in refusing leave.

Ratio decidendi

This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.

AI confidence in this ratio decidendi summary: high

A reasonable excuse for failure to comply with the statutory appeal period may exist initially but will cease to operate once the appellant is fully aware of the assessment and the statutory appeal time limit; thereafter an applicant must apply with reasonable expedition, and failure to do so—particularly where delay is lengthy—may justify refusal to admit an out‑of‑time appeal.

Obiter dicta

This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.

AI confidence in this obiter dicta summary: medium

The Tribunal observed that granting leave to appeal late is an exception to the norm and that the public interest in timeous appeals, together with consideration of prejudice to the respondent and the age of assessments, are relevant considerations when deciding whether to admit a late challenge.

Warning

This chunk repeats substantial portions of the same material, making it somewhat repetitive but still coherent.

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