Cascade Amusements v Revenue & Customs [2012] UKFTT 259 (TC) (18 April 2012)

Cascade Amusements v Revenue & Customs [2012] UKFTT 259 (TC) (18 April 2012)

The Tribunal found that although the appellant did not provide a persuasive explanation for the delay, the prejudice to HMRC was limited due to the protective nature of the assessment and ongoing appellate proceedings. The potential prejudice to the appellant outweighed that to HMRC, justifying the grant of permission to extend the time limit for appeal.

Citation
[2012] UKFTT 259
Parties
Appellant: Cascade Amusements; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 April 2012
Procedural Posture
Appeal / Application for Extension of Time to File Notice of Appeal
Outcome
Permission to extend time limit for appeal granted; HMRC's application to strike out dismissed.
Legal Topics
Extension of Time, VAT Assessment, Protective Assessment, Appeal Rights
Tax Law Civil Procedure Extension of Time VAT Assessment Protective Assessment Appeal Rights

Case Brief

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Parties

Cascade Amusements

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Application for Extension of Time to File Notice of Appeal

Legal Issues

  1. 1 Whether the appellant should be granted permission to extend the time limit for filing a notice of appeal
  2. 2 Whether HMRC's application to strike out the appeal as out of time should be allowed

Ratio Decidendi

The Tribunal found that although the appellant did not provide a persuasive explanation for the delay, the prejudice to HMRC was limited due to the protective nature of the assessment and ongoing appellate proceedings. The potential prejudice to the appellant outweighed that to HMRC, justifying the grant of permission to extend the time limit for appeal.

Court Disposition

Permission to extend time limit for appeal granted; HMRC's application to strike out dismissed.

Orders

  • Appellant's application for extension of time to appeal is granted.
  • HMRC's application to strike out the appeal is dismissed.