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, and the delay of over five years is serious and significant. The Tribunal prefers HMRC's arguments regarding finality and legal certainty, and dismisses the application for permission to appeal out of time.

Citation
[2019] UKFTT 152
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 bring late appeal dismissed
Legal Topics
VAT, Agricultural Flat Rate Scheme, Extension of Time, Appeal Rights, Limitation Periods
Tax Law European Union Law VAT Agricultural Flat Rate Scheme Extension of Time Appeal Rights Limitation Periods

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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 against HMRC's cancellation of AFRS registration

Ratio Decidendi

The applicant failed to provide any reasonable excuse for not appealing within the statutory time limits, and the delay of over five years is serious and significant. The Tribunal prefers HMRC's arguments regarding finality and legal certainty, and dismisses the application for permission to appeal out of time.

Court Disposition

Application for permission to bring late appeal dismissed

Orders

  • Application for permission to appeal out of time is dismissed