Lighthouse Technologies Ltd v Revenue & Customs [2010] UKFTT 374 (TC) (11 August 2010)

Lighthouse Technologies Ltd v Revenue & Customs [2010] UKFTT 374 (TC) (11 August 2010)

The appellant failed to provide a valid or compelling reason for not appealing within the statutory time limit; lack of funds for legal representation and alleged ignorance of the deadline are not sufficient grounds. The failure to appeal was intentional from June 2008 onwards. Allowing a late appeal would prejudice...

Source-derived case information.

Citation
[2010] UKFTT 374 (TC)
Parties
Appellant: Lighthouse Technologies Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 August 2010
Procedural Posture
Application for Permission to Appeal Out of Time (tax Assessment/vat Input Tax Denial) / First Tier Tribunal (tax), Determination of Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time refused.
Legal Topics
VAT Input Tax Recovery, Time Limits for Appeal, Discretion to Extend Time, Missing Trader Intra Community (mtic) Fraud, Tribunal Procedure
Tax Law Administrative Law VAT Input Tax Recovery Time Limits for Appeal Discretion to Extend Time Missing Trader Intra Community (mtic) Fraud Tribunal Procedure

Source-derived case record

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Parties

Lighthouse Technologies Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application for Permission to Appeal Out of Time (tax Assessment/vat Input Tax Denial) / First Tier Tribunal (tax), Determination of Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the Tribunal should grant permission to appeal out of time against HMRC's assessment and denial of VAT input tax recovery
  2. 2 Whether the appellant had a valid reason for failing to appeal within the statutory time limit

Ratio Decidendi

The appellant failed to provide a valid or compelling reason for not appealing within the statutory time limit; lack of funds for legal representation and alleged ignorance of the deadline are not sufficient grounds. The failure to appeal was intentional from June 2008 onwards. Allowing a late appeal would prejudice HMRC and undermine legal certainty. There are no exceptional circumstances to justify an extension of time.

Court Disposition

Application for permission to appeal out of time refused.

Orders

  • Permission to appeal out of time is denied.