Application for late appeal
In Data Select Ltd v HMRC (Upper Tribunal – 13 June) a company (D) had applied to lodge a late appeal against the disallowance of a substantial claim for repayment of input tax. The First-tier Tribunal rejected the application and the Upper Tribunal dismissed D’s appeal against this decision applying the principles laid down in Smith v Brough CA [2005] EWCA Civ 261 and HMRC v Church of Scientology Religious Education College Inc Ch D [2007] STC 1196.
Why it matters: The Upper Tribunal upheld the principles laid down by the CA in Smith v Brough and held that the First-tier Tribunal had been entitled to decline to admit an application for a late appeal.
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Application for late appeal
In Data Select Ltd v HMRC (Upper Tribunal – 13 June) a company (D) had applied to lodge a late appeal against the disallowance of a substantial claim for repayment of input tax. The First-tier Tribunal rejected the application and the Upper Tribunal dismissed D’s appeal against this decision applying the principles laid down in Smith v Brough CA [2005] EWCA Civ 261 and HMRC v Church of Scientology Religious Education College Inc Ch D [2007] STC 1196.
Why it matters: The Upper Tribunal upheld the principles laid down by the CA in Smith v Brough and held that the First-tier Tribunal had been entitled to decline to admit an application for a late appeal.
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If you do not subscribe but are a registered user, please enter your details in the following boxes: