Scanwell Freight Services Ltd v Revenue & Customs [2014] UKFTT 106 (TC) (21 January 2014)

Scanwell Freight Services Ltd v Revenue & Customs [2014] UKFTT 106 (TC) (21 January 2014)

Section 16(1D) Finance Act 1994 entitles the Appellant to appeal within 30 days of HMRC's decision not to undertake a review, and the appeal was lodged within that period. Alternatively, the tribunal would exercise its discretion to permit an out of time appeal due to ongoing correspondence and lack of finality.

Citation
[2014] UKFTT 106 (TC)
Parties
Appellant: Scanwell Freight Services Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
21 January 2014
Procedural Posture
Tax Appeal / Application for Permission to Appeal Out of Time
Outcome
Permission granted for appeal to proceed
Legal Topics
VAT Liability, Appeals Procedure, Out of Time Appeals, Customs Representation
Tax Law Administrative Law VAT Liability Appeals Procedure Out of Time Appeals Customs Representation

Case Brief

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Parties

Scanwell Freight Services Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the appeal was made in time under Finance Act 1994
  2. 2 Whether the tribunal should grant permission for an out of time appeal

Ratio Decidendi

Section 16(1D) Finance Act 1994 entitles the Appellant to appeal within 30 days of HMRC's decision not to undertake a review, and the appeal was lodged within that period. Alternatively, the tribunal would exercise its discretion to permit an out of time appeal due to ongoing correspondence and lack of finality.

Court Disposition

Permission granted for appeal to proceed

Orders

  • Appellant's appeal may proceed in the normal way
  • Appellant required to address disputed VAT payment or make hardship application before substantive appeal