Recep Acar v Revenue & Customs (Application for permission to bring late appeal) [2024] UKFTT 182 (TC) (26 February 2024)

Recep Acar v Revenue & Customs (Application for permission to bring late appeal) [2024] UKFTT 182 (TC) (26 February 2024)

The Tribunal dismissed the application for permission to appeal out of time due to the very serious and lengthy delay, lack of adequate explanation for the delay, and absence of evidence indicating a strong underlying case. The Tribunal was bound by established guidance and found no justification to depart from statutory time limits or relevant case law.

Citation
[2024] UKFTT 182
Parties
Appellant: Recep Acar; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
26 February 2024
Procedural Posture
Application for Permission to Bring Late Appeal / Preliminary Decision on Permission to Appeal Out of Time
Outcome
Application for permission to bring late appeal dismissed
Legal Topics
VAT Assessment, Schedule 41 Penalty, Late Appeal, Tribunal Procedure
Tax Law VAT Assessment Schedule 41 Penalty Late Appeal Tribunal Procedure

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Parties

Recep Acar

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Application for Permission to Bring Late Appeal / Preliminary Decision on Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether permission should be granted to bring a late appeal against VAT assessment and penalty
  2. 2 Adequacy of reasons for delay in appealing
  3. 3 Application of statutory time limits and relevant case law

Ratio Decidendi

The Tribunal dismissed the application for permission to appeal out of time due to the very serious and lengthy delay, lack of adequate explanation for the delay, and absence of evidence indicating a strong underlying case. The Tribunal was bound by established guidance and found no justification to depart from statutory time limits or relevant case law.

Court Disposition

Application for permission to bring late appeal dismissed

Orders

  • Application for permission to appeal out of time is refused