Xcel Consult Ltd v Revenue and Customs (VAT - Default Surcharge - whether to grant permission to appeal out of time - Martland applied - Whether, if permission to appeal had been granted, a reasonable excuse established - Perrin applied) [2025] UKFTT 96 (TC) (30 January 2025)

Xcel Consult Ltd v Revenue and Customs (VAT - Default Surcharge - whether to grant permission to appeal out of time - Martland applied - Whether, if permission to appeal had been granted, a reasonable excuse established - Perrin applied) [2025] UKFTT 96 (TC) (30 January 2025)

Permission to appeal out of time was refused because the delay was serious and significant, there was no good reason for the delay, and the circumstances did not justify an extension. Even if permission had been granted, the appeal would have failed because reliance on a third party and the asserted personal...

Source-derived case information.

Citation
[2025] UKFTT 96 (TC)
Parties
Appellant: XCEL Consult Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
30 January 2025
Procedural Posture
VAT Default Surcharge Appeal / Permission to Appeal Out of Time and Substantive Appeal
Outcome
Permission to appeal out of time refused; appeal dismissed (if permission had been granted).
Legal Topics
VAT Default Surcharge, Late Appeal, Reasonable Excuse, Section 59 VATA, Section 71 VATA
Tax Law VAT Default Surcharge Late Appeal Reasonable Excuse Section 59 VATA Section 71 VATA

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Parties

XCEL Consult Limited

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

VAT Default Surcharge Appeal / Permission to Appeal Out of Time and Substantive Appeal

Legal Issues

  1. 1 Whether permission to appeal out of time should be granted
  2. 2 Whether the appellant had a reasonable excuse for VAT default surcharges

Ratio Decidendi

Permission to appeal out of time was refused because the delay was serious and significant, there was no good reason for the delay, and the circumstances did not justify an extension. Even if permission had been granted, the appeal would have failed because reliance on a third party and the asserted personal circumstances did not amount to a reasonable excuse under s.59 and s.71 VATA.

Court Disposition

Permission to appeal out of time refused; appeal dismissed (if permission had been granted).