Data Select Ltd v Revenue & Customs [2011] UKFTT 535 (TC) (05 August 2010)

Data Select Ltd v Revenue & Customs [2011] UKFTT 535 (TC) (05 August 2010)

The Tribunal was not satisfied on the evidence that the Appellant did not receive the decision when sent in April 2009, nor that persuasive reasons were advanced to justify an extension of time. The Appellant did not act with due diligence after receiving the decision. Considering all circumstances, the application for extension of time was refused.

Citation
[2011] UKFTT 535
Parties
Appellant: Data Select Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
05 August 2010
Procedural Posture
VAT Input Tax Appeal (application for Extension of Time) / Application for Permission to Appeal Out of Time
Outcome
Application for extension of time to appeal refused.
Legal Topics
VAT Input Tax Claims, Time Limits for Appeals, Tribunal Discretion, Extension of Time, Value Added Tax Act 1994 S.83 G
Tax Law Administrative Law VAT Input Tax Claims Time Limits for Appeals Tribunal Discretion Extension of Time Value Added Tax Act 1994 S.83 G

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Parties

Data Select Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal (application for Extension of Time) / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the Tribunal should grant an extension of time for the Appellant to appeal against HMRC's decision to deny input tax claim under s.83G(6) VATA 1994

Ratio Decidendi

The Tribunal was not satisfied on the evidence that the Appellant did not receive the decision when sent in April 2009, nor that persuasive reasons were advanced to justify an extension of time. The Appellant did not act with due diligence after receiving the decision. Considering all circumstances, the application for extension of time was refused.

Court Disposition

Application for extension of time to appeal refused.

Orders

  • Permission to appeal out of time is refused.