MacKenzie Ltd v Revenue & Customs (PROCEDURE : application for permission to notify appeal out of time) [2019] UKFTT 739 (TC) (06 December 2019)

MacKenzie Ltd v Revenue & Customs (PROCEDURE : application for permission to notify appeal out of time) [2019] UKFTT 739 (TC) (06 December 2019)

The Tribunal refused permission for a late appeal due to the applicant's serious and significant delay, lack of a good reason for the delay, and the overriding principle of legal certainty and strict compliance with procedural rules.

Source-derived case information.

Citation
[2019] UKFTT 739
Parties
Applicant: Donald MacKenzie Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 December 2019
Procedural Posture
Application for Permission to Notify Appeal Out of Time / Case Management Decision on Late Appeal
Outcome
Application for permission to notify appeal out of time refused
Legal Topics
VAT Assessment, Late Appeal, Procedural Time Limits, Legal Certainty
Tax Law Administrative Law VAT Assessment Late Appeal Procedural Time Limits Legal Certainty

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 10 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Donald MacKenzie Ltd

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application for Permission to Notify Appeal Out of Time / Case Management Decision on Late Appeal

Legal Issues

  1. 1 Whether permission should be granted to notify an appeal out of time under section 83G of the Value Added Tax Act 1994
  2. 2 Whether the applicant had a reasonable excuse for the delay
  3. 3 Application of legal certainty and finality in litigation

Ratio Decidendi

The Tribunal refused permission for a late appeal due to the applicant's serious and significant delay, lack of a good reason for the delay, and the overriding principle of legal certainty and strict compliance with procedural rules.

Court Disposition

Application for permission to notify appeal out of time refused

Orders

  • Application for late appeal dismissed
  • Right to apply for permission to appeal within 56 days pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009