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Get it together
KEY POINTS
- In BPP Holdings the Court of Appeal provided guidance on procedural non-compliance in tax cases.
- HMRC applied for a time extension on the day of the appeal deadline.
- A complicated issue with broad impact needed input from various policy and operational stakeholders.
- The five-part test in Data-Select Ltd was considered.
- BPP Holdings held that HMRC did not have preferred status and was under the same obligations as others.
- HMRC’s application was granted because a lack of funds would disadvantage the taxpayer in further proceedings.
On 23 November 2016 Judge John Clark in the First-tier Tribunal (Tax Chamber) handed down his decision in Stephen West v CRC (TC5496) concerning an application by HMRC for an extension of time to apply for permission to appeal. The decision draws...
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