Value Added Tax – application for an extension of time to serve a notice of appeal – default surcharges intended to be appealed against – delay in serving a notice of appeal of over 2 years – Tribunal had regard to several considerations the most important of which was the effect which a decision to extend (or not to extend) the time allowed for serving the notice of appeal would have on each party – the Tribunal’s conclusion on a consideration of the merits of the appeal was that the Applicant was unlikely in truth to be losing very much if the time for appealing were not extended – decision to refuse the application and strike out the appeal
Citations:
[2007] UKVAT V20074
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 October 2022; Ref: scu.250505