Figa Store Limited v The Commissioners for HMRC

Figa Store Limited v The Commissioners for HMRC

The 17-day delay in filing a valid notice of appeal was not serious or significant in the circumstances; the reasons for the delay, while not good, were not egregious; considering all circumstances and applying the Medpro approach, permission to make a late appeal should be granted as there is no real prejudice to the respondent and refusal would be terminal for the appellant's statutory appeal rights.

Parties
Appellant: Figa Store Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
28 October 2025
Procedural Posture
Tax Appeal (application for Permission to Make a Late Appeal) / Application for Extension of Time to Appeal (late Appeal)
Outcome
Application to make a late appeal allowed
Legal Topics
Late Appeal, Extension of Time, Customs Duty, Import VAT, Rules of Origin, Tribunal Procedure Rules
Tax Law Administrative Law Tribunal Procedure Late Appeal Extension of Time Customs Duty Import VAT Rules of Origin +1 more

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Parties

Figa Store Limited

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (application for Permission to Make a Late Appeal) / Application for Extension of Time to Appeal (late Appeal)

Legal Issues

  1. 1 Whether the Tribunal should grant permission to make a late appeal against a C18 demand for customs duty and import VAT
  2. 2 Interpretation and application of Rules 7 and 20 of the FTT Rules regarding defective notices of appeal
  3. 3 Appropriate legal test for granting late appeals in light of Martland and Medpro

Ratio Decidendi

The 17-day delay in filing a valid notice of appeal was not serious or significant in the circumstances; the reasons for the delay, while not good, were not egregious; considering all circumstances and applying the Medpro approach, permission to make a late appeal should be granted as there is no real prejudice to the respondent and refusal would be terminal for the appellant's statutory appeal rights.

Court Disposition

Application to make a late appeal allowed

Orders

  • Permission granted to the appellant to make a late appeal against the C18 demand