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The Privy Council held that Trinidad and Tobago’s Sedition Act is saved as existing law and is not invalidated by section 1 of the Constitution.
CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods) [2021] UKFTT 461 (TC) (09 December 2021)
The Tribunal quashed excise duty assessments against Cantina Levorato because HMRC did not notify the assessments within a reasonable time after making them.
CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods) [2021] UKFTT 461 (TC) (09 December 2021)
The Tribunal held that excise assessments on wine consignments were not validly notified within a reasonable time, so the assessments were quashed.
MacKenzie Ltd v Revenue & Customs (PROCEDURE : application for permission to notify appeal out of time) [2019] UKFTT 739 (TC) (06 December 2019)
The Tribunal refused permission for Donald MacKenzie Ltd to notify a VAT appeal out of time, holding that a 231-day delay was serious and the reasons were inadequate.
MacKenzie Ltd v Revenue & Customs (PROCEDURE : application for permission to notify appeal out of time) [2019] UKFTT 739 (TC) (06 December 2019)
The Tribunal refused a late appeal application in a VAT dispute, holding the 231-day delay was serious and significant and not justified under section 83G VATA.
Bilkus & Boyle Solicitors v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 571 (TC) (03 October 2018)
The Tribunal refused a late application to reinstate a struck-out VAT appeal, finding a serious delay, no good explanation, and no reasonable prospect of success.
Bilkus & Boyle Solicitors v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 571 (TC) (03 October 2018)
The Tribunal refused an out-of-time application to reinstate a VAT appeal, finding a serious delay, inadequate reasons, and no reasonable prospect of success.
Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 300 (TC) (11 June 2018)
The Tribunal refused an out-of-time application to reinstate an appeal, finding the delay unjustified, legal certainty important, and prejudice to HMRC.
Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 300 (TC) (11 June 2018)
The First-tier Tribunal (Tax) refused an out-of-time application to reinstate an appeal, applying Rule 17 and considering delay, certainty, prejudice, and merits.
Hadland v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 195 (TC) (10 April 2018)
The Tribunal refused an out-of-time application to reinstate a withdrawn tax appeal, holding that Regulation 72 directions are not time-barred and the proposed appeal lacked merit.
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