Frankice (GG) Ltd. v Customs & Excise

Frankice (GG) Ltd. v Customs & Excise

The High Court judge was entitled to find the reasons for delay inadequate and to refuse an extension of time. The Tribunal's letter of 18th March 2003 was not an irrevocable decision but a communication based on a factual error. The findings of fact by the Tribunal were not perverse or unreasonable, and there was no legal basis to interfere with the judge's discretion.

Parties
Applicant: Frankice (GG) Limited; Respondent: HM Commissioners of Customs & Excise
Jurisdiction
England and Wales
Judgment Date
22 March 2005
Procedural Posture
Civil Appeal / Application for Permission to Appeal
Outcome
Application for permission to appeal refused
Legal Topics
Extension of Time, Appeal Procedure, Tribunal Decisions, VAT and Duties Tribunal
Civil Procedure Extension of Time Appeal Procedure Tribunal Decisions VAT and Duties Tribunal

Case Brief

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Parties

Frankice (GG) Limited

Applicant

HM Commissioners of Customs & Excise

Respondent

Procedural Posture

Civil Appeal / Application for Permission to Appeal

Legal Issues

  1. 1 Whether the High Court erred in refusing to extend time for lodging a notice of appeal
  2. 2 Whether the Tribunal's letter of 18th March 2003 constituted an irrevocable decision
  3. 3 Whether the findings of fact by the Tribunal were perverse or unreasonable

Ratio Decidendi

The High Court judge was entitled to find the reasons for delay inadequate and to refuse an extension of time. The Tribunal's letter of 18th March 2003 was not an irrevocable decision but a communication based on a factual error. The findings of fact by the Tribunal were not perverse or unreasonable, and there was no legal basis to interfere with the judge's discretion.

Court Disposition

Application for permission to appeal refused

Orders

  • Application for permission to appeal dismissed