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)

The delay of over four months in filing the appeal was serious and significant, and no reasons were provided for any part of the delay. The need to enforce statutory time limits is of particular importance. There was no evidence of a reasonable excuse for the delay, and the balancing of all circumstances, including prejudice and the merits, did not justify granting permission for a late appeal.

Citation
[2021] UKFTT 267 (TC)
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) / First Tier Tribunal (tax Chamber) Decision on Late Appeal Application
Outcome
Permission for late appeal refused
Legal Topics
VAT Appeals, Missing Trader Intra Community (mtic) Fraud, Late Appeal Applications, Tribunal Procedure, Statutory Time Limits
Tax Law Civil Procedure VAT Appeals Missing Trader Intra Community (mtic) Fraud Late Appeal Applications Tribunal Procedure Statutory Time Limits

Case Brief

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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) / First Tier Tribunal (tax Chamber) Decision on Late Appeal Application

Legal Issues

  1. 1 Whether the Tribunal should grant permission for a late appeal against HMRC's MTIC VAT decisions
  2. 2 Whether there was a reasonable excuse for the delay in appealing
  3. 3 Whether the statutory time limits should be relaxed in the circumstances

Ratio Decidendi

The delay of over four months in filing the appeal was serious and significant, and no reasons were provided for any part of the delay. The need to enforce statutory time limits is of particular importance. There was no evidence of a reasonable excuse for the delay, and the balancing of all circumstances, including prejudice and the merits, did not justify granting permission for a late appeal.

Court Disposition

Permission for late appeal refused

Orders

  • The application for permission to notify the appeal late is refused.