Jason Nicholas James v The Commissioners for HMRC
[2023] UKFTT 661 (TC)
Michael Olaboyeji Akinbami v The Commissioners for HMRC
9 November 2022
[2022] UKFTT 426 (TC)
First-tier Tribunal
Mr. Akinbami was late paying his taxes and appealing the penalties. The court said he was too late to appeal, and he has to pay the remaining penalties.
Key Facts
- •Michael Olaboyeji Akinbami appealed late filing and payment penalties for tax years 2011, 2012, 2013, and 2015.
- •The appeal was filed years late.
- •The Appellant did not attend the hearing.
- •HMRC withdrew some penalties.
- •The Tribunal applied the three-stage approach in *Martland v HMRC* [2018] UKUT 178 (TCC) and *Denton and Ors v TH White Limited and Ors* [2014] EWCA Civ 90.
Legal Principles
Three-stage approach for considering out-of-time appeals.
Martland v HMRC [2018] UKUT 178 (TCC) and Denton and Ors v TH White Limited and Ors [2014] EWCA Civ 90
Late filing and payment penalties under Schedule 55 and 56 Finance Act 2009.
Schedule 55 and 56 Finance Act 2009
Outcomes
Appeal dismissed.
The significant delay in filing the appeal, without justification, warranted dismissal under the *Martland* and *Denton* principles.
Remaining penalties upheld (except those withdrawn by HMRC).
The Tribunal considered the merits of the remaining penalties after dismissing the out-of-time appeal.