UTLC VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First-tier Tribunal applied correct legal test – decision not perverse – no error of law – appeal dismissed; – ‘Applications for extensions of time limits of various kinds are commonplace and the approach to be adopted is well established. As a general rule, when a court or tribunal is asked to extend a relevant time limit, the court or tribunal asks itself the following questions: (1) what is the purpose of the time limit? (2) how long was the delay? (3) is there a good explanation for the delay? (4) what will be the consequences for the parties of an extension of time? and (5) what will be the consequences for the parties of a refusal to extend time. The court or tribunal then makes its decision in the light of the answers to those questions.’
Citations:
[2012] UKUT 187 (TCC)
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – Zorkova v Revenue and Customs FTTTx 14-Feb-2014
FTTTX PROCEDURE – application to strike out appeal against a refusal to restore a vehicle – appeal out of time – test in Data Select applied – application granted and proceedings struck out . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 03 November 2022; Ref: scu.462884
