Existence of Discretion to hear late Appeal
VAT – whether assessments were duly notified to the taxpayer – VATA 1994, s 73(2), s 83G and s 98 – Interpretation Act, s 7 – Companies Act 2006, s 1139(1) – whether notification of assessment invalidated by error on the face of the notice of assessment – whether FTT made an error of law in taking into account an earlier decision of the tribunal that had been set aside in permitting an appeal to proceed out of time
As to the existence of a discretion to hear a late appeal: ‘The exercise of a discretion to allow a late appeal is a matter of material import, since it gives the tribunal a jurisdiction it would not otherwise have.’
[2015] UKUT 254 (TCC), [2016] STC 1, [2015] BVC 518
Bailii
England and Wales
Citing:
See Also – Romasave Property Services Ltd v Revenue and Customs FTTTx 26-Apr-2013
FTTTx VAT – application for permission to make late appeal – permission refused . .
Cited by:
Cited – Martland v The Commissioners for HM Revenue and Customs (Tax) UTTC 1-Jun-2018
Exercise of Discretion to hear Late Appeals
Excise Duty – assessment to duty and wrongdoing penalty – application for permission to make late appeal – test to be applied – appeal dismissed
The tribunal discussed the jurisdiction of the First Tier Tribunal to allow an appeal to be made . .
Lists of cited by and citing cases may be incomplete.
VAT, Litigation Practice
Leading Case
Updated: 01 November 2021; Ref: scu.549100
