HMRC v McCarthy & Stone

In HMRC v McCarthy & Stone (PTA/345/2013 – 10 January 2014) the tribunal had to decide whether to allow HMRC’s application to appeal out of time.

HMRC had lodged their appeal 56 days late. This was the result of an administrative error; the e-mail informing HMRC that permission to appeal had been granted had been overlooked.

The tribunal rejected HMRC’s contention that because HMRC had been granted permission to appeal and the delay was quite short it would be unfair to deny HMRC’s application.

The tribunal also relied on Andrew Mitchell MP v News Group Newspapers Ltd [2013] EWCA Civ 1537 as authority for the proposition that the factors in the ‘old’ CPR 3.9 should not be considered as a ‘checklist’ of issues which must be considered but rather as a ‘useful aid’ to ensure that all relevant issues are taken into account.

Interestingly the tribunal...