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)

Despite the serious and significant delay in filing the appeal, the merits of Mr Cerchez’s case are extremely strong, particularly as he is an innocent agent in the same position as Mr Perfect, and the financial prejudice to him if permission is refused outweighs the need to strictly enforce the statutory time limit. Permission to appeal out of time is therefore granted.

Citation
[2020] UKFTT 452
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 (tax Chamber) Determination of Application for Permission to Appeal Out of Time
Outcome
Application for permission to make a late appeal allowed
Legal Topics
Excise Duty, Wrongdoing Penalties, Late Appeal, Tribunal Procedure, Statutory Time Limits
Tax Law Administrative Law Excise Duty Wrongdoing Penalties Late Appeal Tribunal Procedure Statutory Time Limits

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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 (tax Chamber) Determination of Application for Permission to Appeal Out of Time

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 and penalties
  3. 3 Balancing exercise between respecting statutory time limits and the merits/financial consequences

Ratio Decidendi

Despite the serious and significant delay in filing the appeal, the merits of Mr Cerchez’s case are extremely strong, particularly as he is an innocent agent in the same position as Mr Perfect, and the financial prejudice to him if permission is refused outweighs the need to strictly enforce the statutory time limit. Permission to appeal out of time is therefore granted.

Court Disposition

Application for permission to make a late appeal allowed

Orders

  • Permission granted for Mr Cerchez to make a late appeal against the excise duty assessments and penalties