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 to notify the appeal out of time because the delay of 231 days was serious and significant, the reasons given for the delay were inconsistent and did not constitute a good reason, and the principle of legal certainty and strict compliance with procedural rules outweighed any prejudice...

Source-derived case information.

Citation
[2019] UKFTT 739 (TC)
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

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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 the principle of legal certainty

Ratio Decidendi

The Tribunal refused permission to notify the appeal out of time because the delay of 231 days was serious and significant, the reasons given for the delay were inconsistent and did not constitute a good reason, and the principle of legal certainty and strict compliance with procedural rules outweighed any prejudice to the applicant.

Court Disposition

Application for permission to notify appeal out of time refused

Orders

  • Application for late appeal is refused
  • Any party dissatisfied may apply for permission to appeal within 56 days pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009