Extension of time to appeal to Court of Appeal denied where obvious lack of merit

The taxpayer’s appeal was treated as having been abandoned after he failed to pay the scheduling fee by the required date and failed to consult with the Commissioner when preparing the case on appeal as required by the rules of the Court of Appeal.

The taxpayer applied for an extension of time under r 43(2) of the Court of Appeal (Civil) Rules 2005 for the allocation of a hearing date and to file the case on appeal.

The Court of Appeal accepted that various delays were attributable to the taxpayer’s ill health, which was exacerbated by the untimely death of his son but considered that the lack of merit of the proposed appeal meant the requested extension of time was not justified.

Tax Information Bulletin Vol 33 No 1 - February 2021