This case highlights the importance of being aware of statutory time limits and remaining up to date in dealing with statutory deadlines such as those at issue in this case. Failure to comply with the relevant statutory deadlines can result in serious consequences for the taxpayer. In this case the Trust was not able to present the technical arguments in its favour and it was unable to present its case and have its position heard by the Tribunal. If Charities are in a VAT dispute with HMRC it is important that all time limits are met and adhered with. As this case demonstrates, It is not always possible to persuade HMRC or the Tribunal that an appeal against an HMRC decision should be heard out of time.
Source Constable
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