Recep Acar v The Commissioners for HMRC
The Tribunal found the delay in submitting the Notice of appeal to be very serious and significant, with no adequate reason provided. The Tribunal was bound by established case law to respect statutory time limits and found no evidence that the Appellant would likely succeed in the substantive appeal. Therefore, permission to appeal out of time was refused.
- Parties
- Appellant: Recep Acar; Respondents: The Commissioners for His Majesty’s Revenue and Customs
- Jurisdiction
- England and Wales
- Judgment Date
- 11 October 2024
- Procedural Posture
- Tax Appeal / Application for Permission to Bring Late Appeal
- Outcome
- Application for permission to bring late appeal dismissed
- Legal Topics
- VAT Assessment, Late Appeal, Statutory Time Limits, Penalties for Failure to Notify
Case Brief
Summary, issues, holding and outcome
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Parties
Recep Acar
Appellant
The Commissioners for His Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / Application for Permission to Bring Late Appeal
Legal Issues
- 1 Whether the Tribunal should grant permission for a late appeal against a VAT assessment and penalty issued by HMRC
- 2 Whether the delay in appealing was justified or excusable under the circumstances
Ratio Decidendi
The Tribunal found the delay in submitting the Notice of appeal to be very serious and significant, with no adequate reason provided. The Tribunal was bound by established case law to respect statutory time limits and found no evidence that the Appellant would likely succeed in the substantive appeal. Therefore, permission to appeal out of time was refused.
Court Disposition
Application for permission to bring late appeal dismissed
Full Case Text
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