Central Garage (Chesham) Ltd v Revenue & Customs [2014] UKFTT 754 (TC) (04 August 2014)

Central Garage (Chesham) Ltd v Revenue & Customs [2014] UKFTT 754 (TC) (04 August 2014)

The reasons for the late appeal are insufficiently compelling when weighed against the consequences to HMRC and the Tribunal of the serious delay; permission to appeal out of time is refused.

Source-derived case information.

Citation
[2014] UKFTT 754 (TC)
Parties
Applicant: Central Garage (Chesham) Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
04 August 2014
Procedural Posture
VAT Penalty Appeal / Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time refused.
Legal Topics
VAT Penalties, Late Appeal, Careless Inaccuracy, Prompted Disclosure
Tax Law VAT Penalties Late Appeal Careless Inaccuracy Prompted Disclosure

Source-derived case record

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Parties

Central Garage (Chesham) Ltd

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Penalty Appeal / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Should permission be granted for a late appeal against a VAT penalty?
  2. 2 Was the delay in filing the appeal justified?
  3. 3 Was the penalty correctly imposed for a careless and prompted disclosure?

Ratio Decidendi

The reasons for the late appeal are insufficiently compelling when weighed against the consequences to HMRC and the Tribunal of the serious delay; permission to appeal out of time is refused.

Court Disposition

Application for permission to appeal out of time refused.

Orders

  • Application dismissed.