Hewitt v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 152 (TC) (28 February 2019)

Hewitt v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 152 (TC) (28 February 2019)

The applicant failed to provide any reasonable excuse for not appealing within the statutory time limits. The delay of over five years is serious and significant. The Tribunal prefers the arguments of HMRC, emphasizing the public interest in finality and legal certainty. Permission to appeal out of time is dismissed.

Citation
[2019] UKFTT 152 (TC)
Parties
Applicant: Hampton George Hewitt; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
28 February 2019
Procedural Posture
VAT Appeal Extension of Time / Application for Permission to Bring Late Appeal
Outcome
Application for permission to appeal out of time dismissed.
Legal Topics
Agricultural Flat Rate Scheme, Extension of Time for Appeal, European Court Decisions, Statutory Time Limits
Tax Law VAT Agricultural Flat Rate Scheme Extension of Time for Appeal European Court Decisions Statutory Time Limits

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Parties

Hampton George Hewitt

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Appeal Extension of Time / Application for Permission to Bring Late Appeal

Legal Issues

  1. 1 Whether the applicant has a reasonable excuse for failing to appeal within statutory time limits
  2. 2 Whether permission should be granted for a late appeal based on subsequent European Court decisions

Ratio Decidendi

The applicant failed to provide any reasonable excuse for not appealing within the statutory time limits. The delay of over five years is serious and significant. The Tribunal prefers the arguments of HMRC, emphasizing the public interest in finality and legal certainty. Permission to appeal out of time is dismissed.

Court Disposition

Application for permission to appeal out of time dismissed.

Orders

  • Application for late appeal is dismissed.
  • 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.