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JR2024LON003255 [2025] UKAITUR JR2024LON003255 (25 November 2025)
The Upper Tribunal quashed First-tier Tribunal decisions after holding an exclusion decision was never validly served and appeal time had not begun to run.
Heaven Dry Cleaners Ltd v Revenue and Customs (LATE APPEAL - appeal in relation to discovery assessments of corporation tax, compulsory registration for VAT and assessments of VAT) [2024] UKFTT 781 (TC) (29 August 2024)
The tribunal refused late permission for the corporation tax appeal, struck out the VAT registration and VAT assessment appeals, and stayed the CT penalties appeal.
Hampshire Hospitals NHS Foundation Trust v Revenue and Customs (Procedure - whether appeal made in respect of appealable matter) [2024] UKFTT 748 (TC) (13 August 2024)
The Tax Chamber struck out Hampshire Hospitals NHS Foundation Trust’s appeal, holding there was no jurisdiction under section 83 VAT Act 1994 and, in any event, the appeal was late.
Hampshire Hospitals NHS Foundation Trust v Revenue and Customs (Procedure - whether appeal made in respect of appealable matter) [2024] UKFTT 748 (TC) (13 August 2024)
The First-tier Tribunal struck out Hampshire Hospitals NHS Foundation Trust’s VAT appeal, holding there was no appealable matter under section 83 VATA and, alternatively, that any appeal was late.
Elhalabi Avis Budget Uk Limited (PRACTICE AND PROCEDURE - time for appealing) [2022] EAT 185 (19 December 2022)
The EAT allowed appeals against two Registrar’s orders, holding the substantive appeal should be treated as instituted in time on these facts.
Hargreaves v Evolve Housing + Support (PRACTICE AND PROCEDURE - Time to Appeal) [2022] EAT 122 (20 January 2022)
The EAT held that a Rule 69 correction did not restart appeal time, but granted an extension because tribunal paperwork gave conflicting time-limit information.
MR TIBOR JANOS MOZER v Revenue & Customs (Refusal to permit making of late appeal. Applicant sought to appeal - under section 16 Finance Act 1994) [2021] UKFTT 475 (TC) (13 December 2021)
The tribunal refused permission to make a late tax appeal, holding that a document sent to HMRC was not a valid appeal to the tribunal and did not stop time running.
MR TIBOR JANOS MOZER v Revenue & Customs (Refusal to permit making of late appeal. Applicant sought to appeal - under section 16 Finance Act 1994) [2021] UKFTT 475 (TC) (13 December 2021)
The tribunal refused permission for a late tax appeal, holding that documents sent to HMRC instead of the tribunal were not valid appeals and did not stop time running.
Harcharan Kaura v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2019] UKFTT 182 (TC) (08 March 2019)
The tribunal held there was no settlement agreement under section 54 TMA 1970 and dismissed HMRC’s strike-out application. It also held no permission was needed for late notice of appeal.
McLetchie v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 74 (TC) (01 February 2019)
The Tribunal allowed a late appeal against HMRC best-of-judgment assessments, finding the interests of justice favoured letting the taxpayer challenge them.
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