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

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

Although the appellant did not provide a persuasive explanation for the delay, the prejudice to the appellant from refusal outweighed the limited prejudice to HMRC given the protective nature of the assessment and pending appellate decisions; discretion exercised to allow extension of time.

Citation
[2012] UKFTT 259 (TC)
Parties
Appellant: Cascade Amusements; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 April 2012
Procedural Posture
Tax Appeal / Application to Extend Time for Filing 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 Procedure
Tax Law Civil Procedure Extension of Time VAT Assessment Protective Assessment Appeal Procedure

Case Brief

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Parties

Cascade Amusements

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application to Extend Time for Filing 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

Although the appellant did not provide a persuasive explanation for the delay, the prejudice to the appellant from refusal outweighed the limited prejudice to HMRC given the protective nature of the assessment and pending appellate decisions; discretion exercised to allow extension of time.

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 allowed
  • HMRC's application to strike out appeal dismissed