Meter Squared Ltd v The Commissioners For HMRC

Meter Squared Ltd v The Commissioners For HMRC

The appeal for VAT assessments for periods 02/18–11/18 is not out of time due to the Appellant’s email of 15 October 2019, which constituted a valid challenge within the statutory period. For other periods, the delay is serious and significant, with no adequate explanation, and the need to enforce compliance and efficient litigation outweighs any prejudice to the Appellant. Thus, the application is allowed in part only for the Allowed Periods.

Parties
Appellant: Meter Squared Limited (In Liquidation); Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
10 July 2024
Procedural Posture
Tax Appeal / Application for Late Appeal Admission
Outcome
Application allowed in part
Legal Topics
VAT Assessments, Late Appeal, Tribunal Procedure, Martland Test, Statutory Time Limits
Tax Law VAT Assessments Late Appeal Tribunal Procedure Martland Test Statutory Time Limits

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Parties

Meter Squared Limited (In Liquidation)

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Late Appeal Admission

Legal Issues

  1. 1 Whether the appeal against VAT assessments for specified periods should be admitted out of time
  2. 2 Whether the Appellant’s correspondence constituted a valid request for review within statutory time limits
  3. 3 Application of the Martland test to the facts

Ratio Decidendi

The appeal for VAT assessments for periods 02/18–11/18 is not out of time due to the Appellant’s email of 15 October 2019, which constituted a valid challenge within the statutory period. For other periods, the delay is serious and significant, with no adequate explanation, and the need to enforce compliance and efficient litigation outweighs any prejudice to the Appellant. Thus, the application is allowed in part only for the Allowed Periods.

Court Disposition

Application allowed in part

Orders

  • Appeal admitted for VAT assessments for periods 02/18–11/18 (Allowed Periods)
  • Application refused for periods 08/15, 05/16, 11/16–11/17, and 02/19 (Other Periods)