Ved Parkash v The Commissioners for HMRC
| Judge | NASREEN HUSSAIN |
| Judgment Date | 16 May 2025 |
| Neutral Citation | [2025] UKFTT 544 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | Philip Simpson Kc,Elizabeth Roxburgh,Advocate,For |
| Date | 16 May 2025 |
Neutral Citation: [2025] UKFTT 00544 (TC)
Case Number: TC09523
FIRST-TIER TRIBUNAL
TAX CHAMBER
By remote video hearing
Appeal reference: TC/2018/02557
LATE APPEAL - application to relieve Applicant of failure to comply with a time limit -
whether Applicant can appeal out of time – no – application to have a ‘struck out’ appeal
reinstated - objection by HMRC - whether ‘struck out' appealcan be reinstated – no –
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009/273, Rules 2, 7 and 8 -
Applications refused.
Heard on: 01 May 2025
Judgment date: 16 May 2025
Before
TRIBUNAL JUDGE RUTHVEN GEMMELL WS
NASREEN HUSSAIN
Between
VED PARKASH
Applicant/Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Applicant/Appellant:Philip Simpson KC, instructed by Nisbets Solicitors (“counsel
for the Appellant”)
For the Respondents: Elizabeth Roxburgh, Advocate, instructed by the Office of the
Advocate General for Scotland, (“counsel for HMRC”)
DECISION
INTRODUCTION
1.With the consent of the parties, the form of the hearing was by video and attended by
all participants remotely on the Teams video hearing system. The documents to which the
Tribunal (“we/the tribunal”) were referred to were contained in a Joint bundle of
documents comprising of 298 pages, a further three supplementary bundles of 5,9 and 2
pages respectively, an Authorities Bundle of 138 pages and Skeleton Arguments from both
parties.
2.Prior notice of the hearing had been published on the gov.uk website, with information
about how representatives of the media or members of the public could apply to join the
hearing remotely to observe the proceedings. As such, the hearing was held in public.
3.Applications on behalf of the Applicant/Appellant, Ved Parkash (“the Appellant/VP”),
were made by email on 28 March 2024, and followed up by a letter in similar terms on 1
April 2024.
4.The applications are (1)for relief from the failure to make an application within 28
days of an order dated 15 January 2024 (“the Strike Out Order”) following the failure to
comply with a Direction (“the Unless Order”) made on 19 December 2023, (“the Time
Limit application”) and (2) to have VP’s appeal reinstated (“ the Reinstatement
application”) under Rules 8(6) and 8(5), respectively, of the Tribunal Procedure (First-
Tier Tribunal) (Tax Chamber) Rules 2008 (“the Tribunal Rules”).
5.The amount of the assessment which is the subject of the appeal is thought to be in
excess of £1 million but the quantum may be different depending on whether assessments
in relation to the period prior to the declaration of VP’s bankruptcy in 2010 are or are not
included. The figure detailed in a letter by VP’s accountant, Roshon Singh (“RS”), of
ABC, Accounting Business Consultants (“ABC”), to HMRC on 08 February 2024 referred
to £598,063.90 against which VP asked HMRC to consider a full and final settlement offer
of £300,000 to bring the matter to closure.
6.HMRC objected to both applications.
LEGISLATION – TRIBUNAL RULES
7.Sece Appendix A.
AUTHORITIES REFERRED TO
8.See Appendix B.
EVIDENCEAND FACTS
9.We had a written witness statement from VP and he was also able to give oral evidence.
He was examined and cross examined.
10.The oral evidence given by VP was unsatisfactory to the extent that in answer to a
great many questions he was unable to remember facts and specifically dates in relation to
when various actions were alleged to have taken place.
11.VP confirmed the status of his written witness statement as a record of the truth but on
certain matters this was contradicted by his oral evidence. This adversely affected our
assessment of the credibility of VP’s evidence.
12.The email of 28 March 2024, submitted by RS, set out the reasons why VP wished to
lodge a late appeal and apply for the proceedings to be reinstated as follows:
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