Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Taxpayer’s lack of action was inexplicable

11 November 2022
Issue: 4865 / Categories: Tax cases
NTK Leisure Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2022

The substantive appeal concerned amusement machine licence duty but this decision concerned the taxpayer’s appeal against a decision of the First-tier Tribunal not to reinstate its appeal. The tribunal had struck out the appeal because the taxpayer failed to comply with an ‘unless order’ it had issued.

Broadly the taxpayer had failed to comply with previous directions before the First-tier Tribunal decided to issue the unless order. The terms of the order were that unless the taxpayer complied with the direction within 21 days the appeal would be struck out automatically. As a result of this happening the taxpayer then applied to the Upper Tribunal to reinstate the appeal.

The Upper Tribunal upheld the First-tier Tribunal’s decision. The judge quoted the First-tier Tribunal judge’s comment that the taxpayer’s conduct was ‘inexplicable’ and not that of ‘a litigant who is actively pursuing an appeal mindful as...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon