Millenium Energy Trading Ltd v Revenue & Customs [2014] UKFTT 884 (TC) (10 September 2014)
The Tribunal allowed the appeal out of time due to flaws in the original notification, ongoing correspondence, and potential disadvantage to the Appellant if not permitted to appeal.
- Citation
- [2014] UKFTT 884
- 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
- Appeal / Application for Extension of Time to Appeal
- Outcome
- Extension of time granted; appeal allowed to proceed out of time.
- Legal Topics
- VAT Deregistration, Extension of Time for Appeal
Case Brief
Summary, issues, holding and outcome
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Parties
Millenium Energy Trading Ltd
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Appeal / Application for Extension of Time to Appeal
Legal Issues
- 1 Should the time limit for appeal be extended?
- 2 Was the Appellant's appeal late and if so, is there a good reason to allow it out of time?
Ratio Decidendi
The Tribunal allowed the appeal out of time due to flaws in the original notification, ongoing correspondence, and potential disadvantage to the Appellant if not permitted to appeal.
Court Disposition
Extension of time granted; appeal allowed to proceed out of time.
Orders
- Appeal allowed to proceed out of time.
- Further directions regarding consolidation and statement of case to be issued separately.
Full Case Text
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