Hall v Revenue and Customs (VAT - APPEALS : Extension of time) [2016] UKFTT 99 (TC) (16 February 2016)

Hall v Revenue and Customs (VAT - APPEALS : Extension of time) [2016] UKFTT 99 (TC) (16 February 2016)

The delay of nearly four years was significant and serious. While initial reliance on the agent was reasonable, Mr Hall should have independently checked the appeal status much earlier. The explanation for the delay ceased to be good well before the appeal was eventually submitted. Exceptional circumstances...

Source-derived case information.

Citation
[2016] UKFTT 99 (TC)
Parties
Appellant: Benjamin Myles Marshall Hall; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
16 February 2016
Procedural Posture
VAT APPEALS : Extension of Time / Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time refused.
Legal Topics
VAT Assessment, Extension of Time, Appeal Procedure, Civil Evasion Penalty
Tax Law VAT Assessment Extension of Time Appeal Procedure Civil Evasion Penalty

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Parties

Benjamin Myles Marshall Hall

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT APPEALS : Extension of Time / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether permission should be granted to appeal out of time against a VAT assessment
  2. 2 Whether the delay in appealing was justified
  3. 3 Whether the appellant acted reasonably in relying on his agent

Ratio Decidendi

The delay of nearly four years was significant and serious. While initial reliance on the agent was reasonable, Mr Hall should have independently checked the appeal status much earlier. The explanation for the delay ceased to be good well before the appeal was eventually submitted. Exceptional circumstances justifying a late appeal were not established.

Court Disposition

Application for permission to appeal out of time refused.