Scan Corporation Ltd v Revenue & Customs [2011] UKFTT 655 (TC) (10 October 2011)

Scan Corporation Ltd v Revenue & Customs [2011] UKFTT 655 (TC) (10 October 2011)

The application for extension of time to appeal was refused because there was no reasonable prospect of success and no satisfactory reason for the delay. The statutory time limit for appeal was ignored, and the applicant was repeatedly informed of the right to appeal but failed to act until enforcement action was...

Source-derived case information.

Citation
[2011] UKFTT 655
Parties
Applicant: Scan Corporation Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 October 2011
Procedural Posture
VAT Appeal / Application for Extension of Time to Appeal
Outcome
Application for extension of time to appeal dismissed; Notice of Appeal not admitted.
Legal Topics
VAT, Extension of Time, Input Tax Disallowance, Appeal Procedure
Tax Law VAT Extension of Time Input Tax Disallowance Appeal Procedure

Source-derived case record

Summary, issues, holding and outcome

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Parties

Scan Corporation Ltd

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / Application for Extension of Time to Appeal

Legal Issues

  1. 1 Whether the applicant should be granted an extension of time to appeal against VAT assessments and penalties
  2. 2 Whether there is a reasonable prospect of success in the appeal
  3. 3 Whether satisfactory reasons exist for the delay in appealing

Ratio Decidendi

The application for extension of time to appeal was refused because there was no reasonable prospect of success and no satisfactory reason for the delay. The statutory time limit for appeal was ignored, and the applicant was repeatedly informed of the right to appeal but failed to act until enforcement action was taken.

Court Disposition

Application for extension of time to appeal dismissed; Notice of Appeal not admitted.

Orders

  • Application to extend time to appeal against the assessments is dismissed.
  • Notice of Appeal is not admitted.