Supreme Court refuses permission to appeal in Watts v HMRC [2021] EWCA Civ 1124

This case concerned an application for an extension of time in the context of the Coronavirus pandemic. The Appellant sought to appeal to the High Court a bankruptcy order made against him in the County Court. The High Court made an unless order against the Appellant to file a transcript, failing which the appeal would be struck out. The Appellant then made an application for an extension of time to file a transcript, on the basis that delays had been caused to the court system by the Coronavirus pandemic. The application was unsuccessful, resulting in the appeal being struck out. The Appellant appealed the refusal to extend time to the Court of Appeal.

The Court of Appeal dismissed the appeal. The judgment can be found here.

The Court of Appeal held that this was a case management decision with which an appellate court would be traditionally reluctant to interfere. As to the effect of the pandemic on delays within the court system, the Court of Appeal agreed with the High Court that, although the Coronavirus pandemic had caused some difficulties, it had not prevented the production of transcripts altogether.

The Appellant applied to the Supreme Court for permission to appeal. The Supreme Court refused permission to appeal on the basis that no arguable point of law was raised.

Oberon Kwok was instructed by the Solicitors for HM Revenue and Customs as sole counsel for the successful Respondent in the Court of Appeal, and the drafting of written submissions in the Supreme Court successfully opposing the application for permission to appeal.