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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> FLYING SPUR LIIMTED v Revenue & Customs (VALUE ADDED TAX - appellant operated children-™s home) [2022] UKFTT 7 (TC) (05 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08360.html
Cite as: [2022] UKFTT 7 (TC)
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| Decision Number: | TC 08360 |
| Appellant: | FLYING SPUR LIIMTED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Zachary CITRON |
| Date Of Decision: | 05/01/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX - appellant operated children-™s home - registered for VAT - appeal against decision by HMRC to cancel registration on basis that appellant made exempt supplies - appeal made 3½ years after decision - Martland applied as to whether to permit late appeal - no good reason for significant and serious delay - little prejudice to either party in refusing permission for late appeal - permission for late appeal refused |