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England and Wales decisions
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The Tribunal lacks jurisdiction because the Appellant’s review request was made outside the statutory 28-day period. Statutory presumptions of service and receipt were not rebutted by cogent evidence. The Tribunal cannot consider the merits, and the appeal must be struck out.
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The tribunal granted permission for a late tax appeal, finding the appellant’s delay came from a genuine procedural mistake about an email, not disregard for time limits.
The appellant failed to pass all parts of the examination within the statutory two-year period, making them ineligible for a trainee licence; therefore, the appeal has no reasonable prospect of success and is struck out under Rule 8(3)(c).
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VAT appeal allowed. The tribunal held HMRC proved the assessments were in time, but failed to show the appellant should have known its supplies were linked to VAT fraud.
The High Court allowed a late appeal against an immigration civil penalty, holding that court staff error and misleading payment advice justified an exceptional extension of time.
The breaches of tribunal directions, including two Unless Orders, were serious and significant. No good reasons for the breaches were provided. On balance, the Applicant received all relevant communications and failed to comply or make proactive enquiries. The prejudice to the Respondents and public interest in finality of litigation outweighs prejudice to the Applicant. Statutory time limits and compliance with tribunal orders must be respected. Application for reinstatement is refused.
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The appellant was properly notified of Schedule 36 penalties at his last known place of residence, making his appeal late and without good reason for delay; he was not properly notified of Schedule 24 penalties, so his appeal is not late.
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The Tribunal refused to extend time for an appeal against CQC cancellation of registration, finding the application was not received in time and no exceptional circumstances justified relief.
The application for permission to make a late appeal was refused because the delay of approximately 867 days was serious and significant, no good reason for the delay was provided, and the appellant was aware of the correct process and timeframe for appeal but failed to act. The balance of prejudice and the need for finality in litigation outweighed any justification for granting permission.
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The assessments were validly raised within statutory time limits. There was no contract between Atena and service users; contracts existed only between Atena and GCHS, and between GCHS and service users. GCHS's CQC registration did not render supplies exempt under the reverse charge mechanism. The supply from Atena was one of staff, not welfare services. GCHS had no reasonable excuse for failure to notify HMRC of VAT obligations, as they did not take reasonable care to verify their VAT position.
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