Tajinder Singh Pawar v The Commissioners for HMRC
[2023] UKFTT 81 (TC)
Ghenadie Bejan v The Commissioners for HMRC
24 October 2024
[2024] UKFTT 950 (TC)
First-tier Tribunal
Mr. Bejan received a big tax bill and appealed late. The court said the tax office sent the bill correctly, and Mr. Bejan didn't have a good reason for waiting so long to appeal, so his appeal was dismissed.
Key Facts
- •Mr. Bejan appealed against a £113,148 personal liability notice (PLN) issued by HMRC on 11 May 2021, related to a penalty imposed on Kronstadt Contractors Ltd, a company of which he was a director.
- •The appeal was filed on 10 February 2023, significantly outside the 30-day appeal period.
- •Mr. Bejan argued that he wasn't notified of the PLN and that service was invalid due to his lack of English language understanding.
- •HMRC's evidence suggested the PLN was sent to both Mr. Bejan's home and Kronstadt's registered office.
- •A dispute arose regarding an email from HMRC officer Saker, with Mr. Bejan claiming it instructed ignoring previous correspondence.
Legal Principles
Appeals against PLNs must be brought within 30 days of the PLN date, unless permission is granted for a late appeal.
Paragraph 19(5)(b), Schedule 24, Finance Act 2007; Section 83G(6), VATA; Rule 20(4), FtT Rules
Section 7 of the Interpretation Act 1978 deems properly addressed, prepaid, and posted letters served upon posting, unless proven otherwise.
Section 7, Interpretation Act 1978
Article 6 ECHR rights are engaged in tax penalty cases but not with the same rigour as in 'really criminal' matters. HMRC is not obligated to provide non-English translations unless the taxpayer indicates a lack of English understanding.
Article 6 ECHR; Han and Yau v HMRC [2001] EWCA Civ 1048; Jussila v Finland (Application no. 73053/01); Bendenoun v France (Application no. 12547/86); Easinghall Ltd v HMRC [2017] UKFTT 248 (TC)
The Martland test for late appeals considers delay length, reason for delay, and all circumstances, balancing prejudice to both parties.
William Martland v HMRC [2018] UKUT 0178 (TCC)
Outcomes
Appeal dismissed; permission for a late appeal refused.
The PLN was deemed properly served, Mr. Bejan's Convention rights were not infringed, and the Martland test showed a substantial, unexplained delay, with insufficient justification for granting a late appeal.