Snapcrest Ltd v Revenue & Customs (VALUE ADDED TAX - permission to make a late appeal) [2020] UKFTT 320 (TC) (05 August 2020)
The delay of 7 days was neither serious nor significant and occurred for a reasonable and understandable reason. Evaluating all the circumstances, including prejudice and the general impression of the merits, it is appropriate to grant permission for the late appeal.
- Citation
- [2020] UKFTT 320
- Parties
- Appellant: Snapcrest Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 05 August 2020
- Procedural Posture
- VAT Appeal / Application for Permission to Make a Late Appeal
- Outcome
- Application for permission to make a late appeal upheld
- Legal Topics
- Value Added Tax, Late Appeal, Relief From Sanctions, Tribunal Procedure
Case Brief
Summary, issues, holding and outcome
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Parties
Snapcrest Limited
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
VAT Appeal / Application for Permission to Make a Late Appeal
Legal Issues
- 1 Whether permission should be granted for a late appeal against a VAT review conclusion
- 2 Whether the delay was serious or significant
- 3 Whether there was good reason for the delay
Ratio Decidendi
The delay of 7 days was neither serious nor significant and occurred for a reasonable and understandable reason. Evaluating all the circumstances, including prejudice and the general impression of the merits, it is appropriate to grant permission for the late appeal.
Court Disposition
Application for permission to make a late appeal upheld
Orders
- Permission granted for the late appeal to proceed
Full Case Text
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