Panter v Revenue & Customs (VAT - APPEALS : Extension of time) [2018] UKFTT 589 (TC) (09 October 2018)

Panter v Revenue & Customs (VAT - APPEALS : Extension of time) [2018] UKFTT 589 (TC) (09 October 2018)

The delay of over 10 months in notifying the appeal was serious and significant, and the reasons for the delay were extremely weak. The prejudice to the appellant was outweighed by the need for litigation to be conducted efficiently and for statutory time limits to be respected. The Tribunal's discretion to admit a late appeal should not be exercised.

Citation
[2018] UKFTT 589
Parties
Appellant: Allen Panter; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 October 2018
Procedural Posture
VAT APPEALS : Extension of Time / Application for Permission to Notify Late Appeal to Tribunal
Outcome
Application for permission to notify late appeal refused; proceedings struck out.
Legal Topics
VAT, Extension of Time, Personal Liability Notice, Tribunal Procedure
Tax Law VAT Extension of Time Personal Liability Notice Tribunal Procedure

Case Brief

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Parties

Allen Panter

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT APPEALS : Extension of Time / Application for Permission to Notify Late Appeal to Tribunal

Legal Issues

  1. 1 Whether the Tribunal should grant permission for a late appeal against a personal liability notice issued by HMRC
  2. 2 Whether the reasons for delay in appealing were sufficient to justify an extension of time

Ratio Decidendi

The delay of over 10 months in notifying the appeal was serious and significant, and the reasons for the delay were extremely weak. The prejudice to the appellant was outweighed by the need for litigation to be conducted efficiently and for statutory time limits to be respected. The Tribunal's discretion to admit a late appeal should not be exercised.

Court Disposition

Application for permission to notify late appeal refused; proceedings struck out.

Orders

  • The appellant’s application for permission to notify a late appeal is refused.
  • The Tribunal has no jurisdiction to entertain these proceedings, which are struck out.