Cummaford & Anor v Revenue & Customs (VAT - Time Limit to set aside & appeal) [2015] UKFTT 675 (TC) (17 December 2015)

Cummaford & Anor v Revenue & Customs (VAT - Time Limit to set aside & appeal) [2015] UKFTT 675 (TC) (17 December 2015)

The Tribunal has no jurisdiction to entertain further applications to set aside its decision or grant permission to appeal, as all statutory time limits have expired and the appellant failed to comply with procedural requirements; all relevant arguments and circumstances have already been fully considered and dismissed in prior proceedings.

Citation
[2015] UKFTT 675 (TC)
Parties
Appellant: David James Cummaford; Appellant: Abcoma Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
17 December 2015
Procedural Posture
VAT Appeal and Application to Set Aside Tribunal Decision / Application to Extend Time Limit for Setting Aside and Permission to Appeal
Outcome
Applications refused; Tribunal has no jurisdiction to entertain further applications.
Legal Topics
Extension of Time Limits, Procedural Irregularity, Right to Fair Trial, Setting Aside Tribunal Decisions, Appeal Process
Tax Law VAT Administrative Law Extension of Time Limits Procedural Irregularity Right to Fair Trial Setting Aside Tribunal Decisions Appeal Process

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Parties

David James Cummaford

Appellant

Abcoma Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Appeal and Application to Set Aside Tribunal Decision / Application to Extend Time Limit for Setting Aside and Permission to Appeal

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to entertain late applications to set aside its decision or grant permission to appeal
  2. 2 Whether procedural irregularity or breach of fair trial occurred by proceeding in absence of appellant
  3. 3 Whether sufficient consideration was given to appellant's medical circumstances

Ratio Decidendi

The Tribunal has no jurisdiction to entertain further applications to set aside its decision or grant permission to appeal, as all statutory time limits have expired and the appellant failed to comply with procedural requirements; all relevant arguments and circumstances have already been fully considered and dismissed in prior proceedings.

Court Disposition

Applications refused; Tribunal has no jurisdiction to entertain further applications.

Orders

  • Applications to set aside the decision and for permission to appeal out of time are refused.
  • Parties are advised of right to apply for permission to appeal to the Upper Tribunal within 56 days.