Shore v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 668 (TC) (05 November 2019)

Shore v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 668 (TC) (05 November 2019)

The application for extension of time was refused because the delay was extremely lengthy (over five years), there was no credible explanation for any part of the delay, and the substantive appeal had no reasonable prospects of success. The prejudice to HMRC and the public interest in finality outweighed any prejudice to the appellant.

Citation
[2019] UKFTT 668
Parties
Appellant: Paul Shore; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
05 November 2019
Procedural Posture
VAT Appeal Application for Extension of Time / Application for Permission to Appeal Out of Time
Outcome
Application refused; appeal dismissed as out of time.
Legal Topics
Extension of Time, Tribunal Procedure, Appeal Deadlines, Input Tax Claims
Tax Law VAT Extension of Time Tribunal Procedure Appeal Deadlines Input Tax Claims

Case Brief

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Parties

Paul Shore

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Appeal Application for Extension of Time / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the appellant should be granted permission to appeal out of time against VAT assessments for periods 07/11, 10/11, 01/12, 04/12 and 07/12

Ratio Decidendi

The application for extension of time was refused because the delay was extremely lengthy (over five years), there was no credible explanation for any part of the delay, and the substantive appeal had no reasonable prospects of success. The prejudice to HMRC and the public interest in finality outweighed any prejudice to the appellant.

Court Disposition

Application refused; appeal dismissed as out of time.

Orders

  • The application for permission to appeal out of time is refused.
  • The appeal is dismissed.