Cerchez v Revenue & Customs (PROCEDURE - application for permission to make a late appeal) [2020] UKFTT 452 (TC) (06 November 2020)

Cerchez v Revenue & Customs (PROCEDURE - application for permission to make a late appeal) [2020] UKFTT 452 (TC) (06 November 2020)

Permission for late appeal granted because the merits of the appellant’s case are extremely high, he is an innocent agent, and the financial prejudice to him outweighs the need to strictly enforce the statutory time limit.

Citation
[2020] UKFTT 452 (TC)
Parties
Appellant: Vasile Cerchez; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
06 November 2020
Procedural Posture
Application for Permission to Make a Late Appeal / First Tier Tribunal Determination of Late Appeal Application
Outcome
Application for permission to make a late appeal allowed
Legal Topics
Excise Duty, Wrongdoing Penalties, Late Appeal Procedure, Innocent Agent Liability
Tax Law Administrative Law Excise Duty Wrongdoing Penalties Late Appeal Procedure Innocent Agent Liability

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Parties

Vasile Cerchez

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application for Permission to Make a Late Appeal / First Tier Tribunal Determination of Late Appeal Application

Legal Issues

  1. 1 Whether permission should be granted for a late appeal against excise duty assessments and penalties
  2. 2 Whether the appellant was an 'innocent agent' and thus not liable for excise duty or penalties
  3. 3 Balancing statutory time limits against merits and prejudice

Ratio Decidendi

Permission for late appeal granted because the merits of the appellant’s case are extremely high, he is an innocent agent, and the financial prejudice to him outweighs the need to strictly enforce the statutory time limit.

Court Disposition

Application for permission to make a late appeal allowed

Orders

  • Appellant granted permission to appeal out of time
  • Any party dissatisfied may apply for permission to appeal within 56 days