- Jeffries & Sons v Commissioners for His Majesty’s Revenue and Customs (VAT
- application to bring late appeal)
- Case heard in the First-tier Tribunal (Tax Chamber)
- Appeal reference: TC/2022/13388
- Dispute arose in the context of Rank Group litigation concerning VAT treatment of gaming machines
- Appellant applied for permission to bring a late appeal against an assessment for £103,009 of VAT, plus interest
- HMRC issued a protective assessment in 2013 in relation to the Rank Group litigation
- Appellant repaid disputed VAT to HMRC in 2014 following Court of Appeal’s judgment in favor of HMRC
- Tribunal refused permission to bring a late appeal
- Decision based on need to respect statutory time limits and lack of good reason for delay
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
