VALUE ADDED TAX – Application for permission to appeal out of time – Applicant not aware of the decisions sought to be appealed until over a year after they were made – Applicant going into liquidation – further delay caused by insufficiency of funds to appeal – further delay caused by the Applicant’s director’s reluctance to assist the liquidator in the prosecution of the appeal – HMRC accepting that the Applicant had a prima facie case – whether refusal to extend time would cause the Applicant measurable loss – yes – whether an extension of time to appeal would cause prejudice to HMRC in terms of the public interest in good administration and legal certainty – yes – whether Applicant to blame for the delay – yes, in respect of the last 21 months of the period of delay – balancing exercise undertaken in relation to the Tribunal’s exercise of its power to extend time – In the result time not extended and the Application refused and the Appeal struck out
[2011] UKFTT 352 (TC)
Bailii
England and Wales
VAT
Updated: 15 January 2022; Ref: scu.443026