The Commissioners for HM Revenue and Customs

Case Summary

The claimant brought multiple claims against HMRC which were all dismissed as being out of time. The tribunal found that it was not just and equitable to extend the time limits in the majority of cases, and that some claims also amounted to an abuse of process under the principle in Henderson v Henderson.

The tribunal dismissed the claims because they were filed outside the applicable time limits. For most claims, the tribunal found it was either not reasonably practicable to extend the time limit or not just and equitable to do so. Additionally, some claims under Case 2 had no reasonable prospects of success, and certain claims in Case 3 amounted to an abuse of process under the Henderson v Henderson principle.

Use these claim-type pages to compare this decision with other published tribunal cases, outcome patterns, and visible award data.

• •detriments arising from protected disclosure
• •detriments arising from protected acts
• •unfair dismissal
• •discrimination
• •harassment
• •victimisation

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