Cerchez v Revenue and Customs: FTTTx 6 Nov 2020

Application for permission to make a late appeal against assessments to excise duty and penalties – Appellant an innocent agent in the same position as Mr Perfect in the case of that name – approach in Martland followed – factors considered and weighed -particular weight given to failure to meet statutory time limit – that factor nevertheless outweighed by factors in Appellant’s favour, notably merits of case and financial consequences – application allowed


[2020] UKFTT 452 (TC)




England and Wales

Customs and Excise

Updated: 26 May 2022; Ref: scu.656839