Kenwright v Revenue And Customs (VAT - application for permission to make a late appeal) [2023] UKFTT 616 (TC) (05 July 2023)

Kenwright v Revenue And Customs (VAT - application for permission to make a late appeal) [2023] UKFTT 616 (TC) (05 July 2023)

The delay of 14 months was both serious and significant. The appellant provided no credible or evidenced reasons for the delay, failed to engage with the process, and had no obvious strength in his underlying case. The balance of prejudice weighed against granting permission for a late appeal, and time limits must be respected.

Citation
[2023] UKFTT 616 (TC)
Parties
Appellant: Daniel Kenwright; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
05 July 2023
Procedural Posture
VAT Application for Permission to Make a Late Appeal / Application for Permission to Appeal Out of Time
Outcome
Application for permission to make a late appeal rejected; permission denied.
Legal Topics
VAT, Late Appeal, Personal Liability Notice, Tribunal Procedure
Tax Law VAT Late Appeal Personal Liability Notice Tribunal Procedure

Case Brief

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Parties

Daniel Kenwright

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Application for Permission to Make a Late Appeal / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the appellant should be granted permission to make a late appeal against a personal liability notice for VAT penalties

Ratio Decidendi

The delay of 14 months was both serious and significant. The appellant provided no credible or evidenced reasons for the delay, failed to engage with the process, and had no obvious strength in his underlying case. The balance of prejudice weighed against granting permission for a late appeal, and time limits must be respected.

Court Disposition

Application for permission to make a late appeal rejected; permission denied.