Jurisdiction(s):
United Kingdom

Upper Tribunal follows Medpro on Martland stage 3; no special weight to time limits; FTT set aside but 38‑month late VAT penalty appeal refused (Pawar v HMRC)

Published on: 22 September 2025

Published by a LexisNexis Tax expert

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Article summary

Tajinder Pawar v HMRC [2025] UKUT 309 (TCC)

The dispute concerned the taxpayer’s late application for permission to appeal against HMRC’s review decision that confirmed a PLN issued to him. That PLN transferred to him penalties that had first been assessed on a company of which he was both director and shareholder, arising from VAT return inaccuracies. The First-tier Tribunal (FTT) refused permission pursuant to section 83G(6) of the Value Added Tax Act 1994, applying the Upper Tribunal’s three-stage approach in Martland. Under that approach, the tribunal must: (i) determine how long the delay was; (ii) identify the reason or reasons for the delay; and (iii) consider all the circumstances, weighing the cogency of the explanation for the delay and any prejudice that granting or refusing permission would cause to each side, while giving particular weight to the need for litigation to be conducted efficiently, at proportionate cost, and for statutory time-limits to be honoured. The taxpayer appealed to the Upper Tribunal, contending that the FTT erred by failing to have regard to several relevant matters that, in his submission, would have strongly supported granting the...

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