Yeovil Golf Club v Revenue & Customs [2013] UKFTT 490 (TC) (10 September 2013)

Yeovil Golf Club v Revenue & Customs [2013] UKFTT 490 (TC) (10 September 2013)

The Tribunal found that the appellant's failure to comply with the appeal deadline was due to confusion caused by HMRC's own misleading procedures and communications, and that the appellant acted in good faith and with reasonable diligence. Applying the overriding objective and relevant CPR criteria, the Tribunal...

Source-derived case information.

Citation
[2013] UKFTT 490
Parties
Appellant: Yeovil Golf Club; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
10 September 2013
Procedural Posture
VAT Appeal / Application to Strike Out Appeal for Lateness; Application for Extension of Time
Outcome
Application to strike out dismissed; extension of time granted; appeal allowed to proceed.
Legal Topics
Extension of Time, Strike Out Application, VAT on Green Fees, Tribunal Procedure
Tax Law VAT Extension of Time Strike Out Application VAT on Green Fees Tribunal Procedure

Source-derived case record

Summary, issues, holding and outcome

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Parties

Yeovil Golf Club

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Appeal / Application to Strike Out Appeal for Lateness; Application for Extension of Time

Legal Issues

  1. 1 Whether the appeal should be struck out as out of time
  2. 2 Whether an extension of time should be granted for a late VAT appeal

Ratio Decidendi

The Tribunal found that the appellant's failure to comply with the appeal deadline was due to confusion caused by HMRC's own misleading procedures and communications, and that the appellant acted in good faith and with reasonable diligence. Applying the overriding objective and relevant CPR criteria, the Tribunal held this was an exceptional case justifying an extension of time and refused to strike out the appeal.

Court Disposition

Application to strike out dismissed; extension of time granted; appeal allowed to proceed.

Orders

  • Time limit for appeal extended to 27 January 2012.
  • Appellant’s appeal to proceed.