Jeffries & Sons v Commissioners for His Majesty's Revenue and Customs (VAT - application to bring late appeal - Martland considered - claim for overpaid VAT on gaming machine takings - HMRC made protective assessment in the context of the Rank Group litigation - effect of wording of protective assessment) [2024] UKFTT 1031 (TC) (14 November 2024)

Parties

Procedural Posture

VAT Late Appeal Application / First Tier Tribunal (tax Chamber) Application for Permission to Bring Late Appeal

Legal Issues

1. 1 Whether permission should be granted to bring a late appeal against a VAT protective assessment issued in 2013, more than nine years after the statutory time limit expired.

Ratio Decidendi

Permission to bring a late appeal was refused because, although the appellant initially had a good reason for not appealing the protective assessment in time due to confusion from HMRC's correspondence and the existence of a prior appeal, this reason ceased when the appellant withdrew their earlier appeal in 2016. The subsequent delay of over six years was unjustified. The need to respect statutory time limits outweighed the appellant's strong underlying case and the limited prejudice to HMRC.

Court Disposition

Application for permission to bring a late appeal refused.