Preston Golf Club v Revenue & Customs [2014] UKFTT 1068 (TC) (01 December 2014)
The delay of over four years was excessive, no good reason for the delay was provided, professional advice was available, and the Appellant consciously chose not to pursue the original appeal. The application was therefore refused and the appeal struck out as time-barred.
- Citation
- [2014] UKFTT 1068
- Parties
- Appellant: Preston Golf Club; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 01 December 2014
- Procedural Posture
- VAT Appeal / Application for Leave to Appeal Out of Time and Strike Out Application
- Outcome
- Leave to appeal out of time refused; appeal struck out.
- Legal Topics
- Extension of Time, Strike Out, VAT Overpayment Claims, Tribunal Procedure
Case Brief
Summary, issues, holding and outcome
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Parties
Preston Golf Club
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
VAT Appeal / Application for Leave to Appeal Out of Time and Strike Out Application
Legal Issues
- 1 Whether leave should be granted to appeal out of time
- 2 Whether the appeal should be struck out as time-barred
Ratio Decidendi
The delay of over four years was excessive, no good reason for the delay was provided, professional advice was available, and the Appellant consciously chose not to pursue the original appeal. The application was therefore refused and the appeal struck out as time-barred.
Court Disposition
Leave to appeal out of time refused; appeal struck out.
Orders
- Leave to appeal out of time is refused.
- Strike-out application by HMRC is granted.
Full Case Text
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