Millenium Energy Trading Ltd v Revenue & Customs [2014] UKFTT 884 (TC) (10 September 2014)

The Tribunal allowed the extension of time due to procedural flaws in the original notification, ongoing correspondence that may have constituted a timely review request, and the potential for considerable disadvantage to the Appellant if the appeal was not heard.

Citation: [2014] UKFTT 884 (TC)
Parties: Appellant: Millenium Energy Trading Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction: United Kingdom
Judgment Date: 10 September 2014
Procedural Posture: Tax Appeal (vat De Registration) / Application for Extension of Time to Appeal
Outcome: Extension of time to appeal granted
Legal Topics: VAT De Registration, Extension of Time to Appeal, Tribunal Procedure

Tax Law Administrative Law VAT De Registration Extension of Time to Appeal Tribunal Procedure

Case Brief

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Parties

Millenium Energy Trading Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal (vat De Registration) / Application for Extension of Time to Appeal

Legal Issues

1 Whether the Appellant should be granted an extension of time to appeal against VAT de-registration
2 Whether ongoing correspondence and procedural flaws justify extension

Ratio Decidendi

Court Disposition

Extension of time to appeal granted

Orders

Appellant permitted to appeal out of time
Further directions regarding consolidation and statement of case to be issued separately