PROCEDURE – Permission to extend time to appeal- VAT security dispute – factors from UT decision in Data Select [2012] UKUT 187 (TCC) applied – whether extra prejudice to HMRC where delay arose in VAT security appeals – no – taking account of appellant’s explanation, length of delay, purpose of time limits and respective prejudice to parties (which in the case of the appellant included being subject to criminal proceedings) interests of justice served by granting permission to appeal out of time
Citations:
[2014] UKFTT 52 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 January 2022; Ref: scu.521700
