A question of timing

MY GRANDFATHER USED to always say 'take time by the forelock' which he used to remind us to get on with things and not to be late. The dictionary suggests this really means to seize the day — 'carpe diem' being the alternative I suppose. As a Latin teacher my grandfather would have been pleased that it is a phrase I still try to apply to my life — although the newer 'JDI' (just do it) phrase has become more effective. However it was a question of timing that led a client of ours to the VAT tribunal.

The facts of the case

First this is an unfortunate case since Robertson's Electrical had a really important point of VAT law to test for the benefit of all Internet retailers but was unable to appoint representation at the Court of Session for reasons we shall come on...