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Aqua Products Ltd (TC2743)
The taxpayer’s application for permission to appeal a penalty out of time was refused by the First-tier Tribunal.
He brought another appeal, this time applying to have the 30-day time limit dis-applied, claiming it breached the European Convention on Human Rights, article 1 and article 6.
The tribunal believed the taxpayer was, in effect, saying the set deadline was “procedurally unfair”. The judge accepted that it took time to submit a properly drafted appeal, but obtaining advice within 30 days should not be “unduly difficult”. And it was possible to apply for permission to make a late appeal: there were examples of appeals being granted “many months and even years after the... time limit”.
The judge added that the deadline was “a reasonable and proportionate procedural limitation on the right of appeal”.
The taxpayer’s application was dismissed.
