South Devon Inns Ltd v Revenue & Customs [2012] UKFTT 206 (TC) (14 February 2012)

South Devon Inns Ltd v Revenue & Customs [2012] UKFTT 206 (TC) (14 February 2012)

The Tribunal refused the extension of time due to the inordinate delay, lack of good reason, absence of misleading conduct by HMRC, and the need for legal certainty; the appeal was struck out as the Tribunal had no jurisdiction over an out-of-time appeal.

Citation
[2012] UKFTT 206
Parties
Appellant: South Devon Inns Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
14 February 2012
Procedural Posture
VAT Appeal / Application for Extension of Time and Strike Out
Outcome
Application for extension of time refused; appeal struck out.
Legal Topics
Extension of Time, VAT Treatment of Gaming Machines, Procedural Rules, Legal Certainty
Tax Law VAT Extension of Time VAT Treatment of Gaming Machines Procedural Rules Legal Certainty

Case Brief

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Parties

South Devon Inns Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / Application for Extension of Time and Strike Out

Legal Issues

  1. 1 Whether the Tribunal should grant an extension of time for the taxpayer to appeal against HMRC's decision
  2. 2 Whether the appeal should be struck out as out of time

Ratio Decidendi

The Tribunal refused the extension of time due to the inordinate delay, lack of good reason, absence of misleading conduct by HMRC, and the need for legal certainty; the appeal was struck out as the Tribunal had no jurisdiction over an out-of-time appeal.

Court Disposition

Application for extension of time refused; appeal struck out.

Orders

  • Taxpayer’s application for extension of time to appeal is refused.
  • Taxpayer’s appeal is struck out pursuant to rule 8(2)(a) of the Tribunal Rules.