Refusal to permit making of late appeal. Applicant sought to appeal – under section 16 Finance Act 1994 – a decision under section 152(b) Customs and Excise Management Act 1979 refusing to restore vehicle seized under section 139(1) of that act as being liable to forfeiture under section 141(1)(a) of the act. Whether document sent within appeal time limit but to respondent instead of to tribunal was the appeal.
Held: no. Whether receipt of that document by respondent stopped time running for making appeal.
Held: no. Whether document sent seven weeks after appeal time limit but to respondent instead of to tribunal was the appeal.
Held: no. Notice of Appeal filed with tribunal some eight months after appeal time limit. Permission to make late appeal refused under section 16(1F) Finance Act 1994. Three-step test in Denton v TH White Limited (and related appeals) [2014] EWCA Civ 906. Martland v HMRC [2018] UKUT 178 (TCC) and Romasave (Property Services) Limited v HMRC [2015] UKUT 254 (TCC) applied. BPP Holdings Ltd and others v HMRC [2017] UKSC 55 and Data Select Limited v HMRC [2012] UKUT 187 (TCC) considered.
Citations:
[2021] UKFTT 475 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 04 February 2022; Ref: scu.671553