Source: All England Reporter
Publisher Citation: [2007] All ER (D) 52 (Jun)
Neutral Citation: [2007] EWHC 1329 (Ch)
Court: Chancery Division

Morgan J

Representation Ben Collins (instructed by the Solicitor for Revenue and Customs) for the Revenue
  Kevin Prosser QC and Rupert Baldry (instructed by Hodkin & Co) for the college.
Judgment Dates: 8 June 2007


Practice - Appeal - Value Added Tax and Duties Tribunal - Relevant date of decision - Application for extension of time to appeal - Whether appropriate to extend time for appealing - Civil Procedure Rules 1998, , CPR  3.9, 52 PD.23.8(2).

The Case

Practice Appeal. The court refused to grant the Revenue an extension of time for appealing against a decision of the VAT and Duties Tribunal with the result that the notice of appeal filed on 30 March 2007 was out of time. There was no justification for the delay so as to treat the instant case as a sufficiently exceptional case leading to an extension of time for an appeal.

Practice Areas

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