Infinity Business Systems Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 267 (TC) (19 July 2021)

Infinity Business Systems Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 267 (TC) (19 July 2021)

Permission for late appeal was refused because the delay of over four months was serious and significant, no reasons for the delay were provided, and statutory time limits must be respected. The balancing exercise under Martland and Katib weighed heavily against the applicant.

Citation
[2021] UKFTT 267
Parties
Applicant: Infinity Business Systems Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 July 2021
Procedural Posture
Application for Permission for Late Appeal (tax Tribunal) / Ruling on Late Appeal Application
Outcome
Permission for late appeal refused
Legal Topics
VAT Appeals, Missing Trader Intra Community (mtic) Fraud, Late Appeal, Tribunal Procedure, Statutory Time Limits
Tax Law Civil Procedure VAT Appeals Missing Trader Intra Community (mtic) Fraud Late Appeal Tribunal Procedure Statutory Time Limits

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Parties

Infinity Business Systems Ltd

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application for Permission for Late Appeal (tax Tribunal) / Ruling on Late Appeal Application

Legal Issues

  1. 1 Whether permission should be granted for a late appeal against HMRC VAT decisions
  2. 2 Whether the applicant provided valid reasons for delay
  3. 3 Whether the statutory time limits should be enforced

Ratio Decidendi

Permission for late appeal was refused because the delay of over four months was serious and significant, no reasons for the delay were provided, and statutory time limits must be respected. The balancing exercise under Martland and Katib weighed heavily against the applicant.

Court Disposition

Permission for late appeal refused

Orders

  • Application for late appeal dismissed
  • Applicant does not have permission to notify appeal late