YORK BURTON LANE CLUB AND INSTITUTE LIMITED & Ors v Revenue & Customs (application for permission to appeal out of time - appeals extremely (in excess of 8 years) late)

Section 83G (6) VATA 1994 - application for permission to appeal out of time - appeals extremely (in excess of 8 years) late - no good reason for delay - whether other special circumstances justifying grant of permission, including whether Appellants being treated unfairly by HMRC - no - application refused

YORK BURTON LANE CLUB AND INSTITUTE LIMITED DALE NIGEL POLLARD THE LOWTHER (YORK) LIMITED LIAM FRANCIS FAGAN AND MOIRA FAGAN MICHAEL JOHNSON

For the Appellants:������ Mr Dale Pollard of Ashcroft Pollard & Co. Ltd. (on his own behalf as Appellant in person in TC/2020/03792 and as representative of the Appellants in the other applications)

For the Respondents: �� Mr Philip Mackley and Miss R Grainger litigators of HM Revenue and Customs� Solicitor�s Office

             This decision is concerned with five separate applications for permission under section 83G (6) of the Value Added Tax Act 1994 (�VATA�) to bring appeals out of time.� Although the applications are separate, they all arise out of the same circumstances and are, for reasons which will become clear, very closely connected.�