Data Select Ltd v HMRC

In Data Select Ltd v HMRC (Upper Tribunal – 13 June) a company (D) had applied to lodge a late appeal against the disallowance of a substantial claim for repayment of input tax. The First-tier Tribunal rejected the application and the Upper Tribunal dismissed D’s appeal against this decision applying the principles laid down in Smith v Brough CA [2005] EWCA Civ 261 and HMRC v Church of Scientology Religious Education College Inc Ch D [2007] STC 1196.

Read the decision.

Why it matters: The Upper Tribunal upheld the principles laid down by the CA in Smith v Brough and held that the First-tier Tribunal had been entitled to decline to admit an application for a late appeal.