HMRC v BMW Shipping Agents Ltd

In HMRC v BMW Shipping Agents Ltd [2021] UKUT 91 (TCC) (22 April 2021) the Upper Tribunal set out the principles to be followed when considering an application for reinstatement of a struck out appeal.

HMRC had sent the appellant a post-clearance demand note for import VAT of some £3m. The appellant engaged an agent G to appeal. Due to an unfortunate clerical error G used the wrong email address when submitting the notice of appeal. The consequence of this was that neither G nor the appellant was aware of subsequent correspondence relating to the appeal. This correspondence included a requirement for the appellant to serve a statement of case a consequent ‘unless’ order to the effect that the appeal would be struck out if the statement of case were not forthcoming and a further letter notifying G that the appeal had in...

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