News-tc-Church of Scientology

23 August 2007

Categories: Tax cases , VAT

Too late!

HMRC applied for an extension of time to appeal against a tribunal VAT decision. Under Civil Procedure Rules SI 1998/3132, 52PD 23.8(2)(b), the appellant who wished to appeal had 56 days after the date of the decision in which to do it.

Too late!

HMRC applied for an extension of time to appeal against a tribunal VAT decision. Under Civil Procedure Rules SI 1998/3132 52PD 23.8(2)(b) the appellant who wished to appeal had 56 days after the date of the decision in which to do it.
In the instant case the tribunal released a decision on 21 July 2006 and released a further decision on 13 September 2006. HMRC said they wished to appeal the September decision and since this had not reached them until 2 February 2007 they should have 56 days from that date in which to make the appeal. The Church of Scientology Religious Education College claimed that the July decision was the relevant one; the September decision did not supersede the former one so as to start the time for appeal running afresh. It was a supplementary decision or a...

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