Grattan plc v Revenue & Customs [2009] UKFTT 184 (TC) (24 July 2009)

Grattan plc v Revenue & Customs [2009] UKFTT 184 (TC) (24 July 2009)

The appeal in relation to Claims 1 and 3 was commenced out of time, as the relevant decision was made and notified in March/April 2005, and subsequent correspondence did not restart the time limit. There was no justification to extend time for appeal as the delay was substantial and not excused by lack of awareness. For Claim 2, the relevant appealable decision was contained in HMRC's letters of 21 and 26 February 2008, not 12 February 2008, and the grounds of appeal may be amended accordingly.

Citation
[2009] UKFTT 184 (TC)
Parties
Appellant: Grattan plc; Respondents: The Commissioners for Her Majesty's Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
24 July 2009
Procedural Posture
VAT Appeal (first Tier Tribunal, Tax Chamber) / Strike Out Application and Application for Extension of Time
Outcome
Strike-out application granted in respect of Claims 1 and 3; strike-out application dismissed in respect of Claim 2, with leave to amend grounds of appeal.
Legal Topics
VAT Overpayment, Compound Interest Claims, Statutory Time Limits, Jurisdiction of Tribunal, Restitutionary Interest, Section 78 and 80 VAT Act 1994
Tax Law European Union Law Administrative Law VAT Overpayment Compound Interest Claims Statutory Time Limits Jurisdiction of Tribunal Restitutionary Interest +1 more

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Parties

Grattan plc

Appellant

The Commissioners for Her Majesty's Revenue and Customs (VAT)

Respondents

Procedural Posture

VAT Appeal (first Tier Tribunal, Tax Chamber) / Strike Out Application and Application for Extension of Time

Legal Issues

  1. 1 Whether the appeal regarding Claims 1 and 3 was commenced out of time under VAT Tribunal Rules
  2. 2 Whether the Tribunal should exercise discretion to extend time for appealing under rule 19(1)
  3. 3 Whether there was an appealable decision in relation to Claim 2 as of 12 February 2008

Ratio Decidendi

The appeal in relation to Claims 1 and 3 was commenced out of time, as the relevant decision was made and notified in March/April 2005, and subsequent correspondence did not restart the time limit. There was no justification to extend time for appeal as the delay was substantial and not excused by lack of awareness. For Claim 2, the relevant appealable decision was contained in HMRC's letters of 21 and 26 February 2008, not 12 February 2008, and the grounds of appeal may be amended accordingly.

Court Disposition

Strike-out application granted in respect of Claims 1 and 3; strike-out application dismissed in respect of Claim 2, with leave to amend grounds of appeal.

Orders

  • Appeal in relation to Claims 1 and 3 is struck out as out of time.
  • Grounds of appeal in relation to Claim 2 may be amended to refer to HMRC's decisions of 21 and 26 February 2008.