Family’s attempt to dismiss tax debt collection proceedings denied

The High Court has refused a family's motion to strike out debt collection proceedings related to unpaid taxes, finding no inexcusable delay by the plaintiff. The defendants, all engaged in tarmac contracting, had sought to dismiss the case citing a lack of progression over four years. However, the court determined that the delay was justified due to parallel proceedings before the Tax Appeals Commission, which must be resolved first. The original proceedings sought to recover amounts due under notices of assessment for various periods between 2004 to 2014. The defendants' tax appeals were initially deemed inadmissible, but this decision was overturned by the Court of Appeal, reopening the question of admissibility without compliance with statutory conditions. The court concluded that the balance of justice did not favor dismissing the proceedings, as the defendants failed to demonstrate any significant prejudice from the delay.