DL Leisure Ltd v Revenue & Customs [2013] UKFTT 245 (TC) (27 March 2013)

DL Leisure Ltd v Revenue & Customs [2013] UKFTT 245 (TC) (27 March 2013)

The Tribunal found it probable that the rejection letter was received by the Appellant, who took no action to challenge the decision within the prescribed time. There was insufficient justification to extend the time for appeal.

Citation
[2013] UKFTT 245
Parties
Appellant: DL Leisure Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
27 March 2013
Procedural Posture
VAT Appeal / Application for Extension of Time to Appeal
Outcome
Application for extension of time to appeal refused
Legal Topics
VAT, Late Appeal, Voluntary Disclosure, Gaming Machines, Time Limits for Appeal
Tax Law VAT Late Appeal Voluntary Disclosure Gaming Machines Time Limits for Appeal

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Parties

DL Leisure Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Appeal / Application for Extension of Time to Appeal

Legal Issues

  1. 1 Whether the Appellant received the decision letter rejecting its VAT claim
  2. 2 Whether the Appellant should be granted an extension of time to appeal

Ratio Decidendi

The Tribunal found it probable that the rejection letter was received by the Appellant, who took no action to challenge the decision within the prescribed time. There was insufficient justification to extend the time for appeal.

Court Disposition

Application for extension of time to appeal refused