Ariston Development Limited v The Commissioners for HMRC
The delay of over two and a half years was serious and significant, no good reason was provided for the delay, the appellant was professionally represented, and the need to respect statutory time limits outweighed any prejudice to the appellant. Permission to bring a late appeal was refused.
- Parties
- Appellant: Ariston Development Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
- Jurisdiction
- England and Wales
- Judgment Date
- 09 March 2024
- Procedural Posture
- VAT Late Appeal Application / Application for Permission to Bring a Late Appeal
- Outcome
- Application refused
- Legal Topics
- VAT, Late Appeal, Tribunal Procedure, Statutory Time Limits
Case Brief
Summary, issues, holding and outcome
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Parties
Ariston Development Limited
Appellant
The Commissioners for His Majesty’s Revenue and Customs
Respondents
Procedural Posture
VAT Late Appeal Application / Application for Permission to Bring a Late Appeal
Legal Issues
- 1 Whether the appellant should be granted permission to bring a late appeal against a VAT assessment
Ratio Decidendi
The delay of over two and a half years was serious and significant, no good reason was provided for the delay, the appellant was professionally represented, and the need to respect statutory time limits outweighed any prejudice to the appellant. Permission to bring a late appeal was refused.
Court Disposition
Application refused
Full Case Text
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