Marie Guerlain-Desai v The Commissioners for HMRC
Decision date: 17 April 2023
Neutral citation: [2023] UKFTT 374 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This case concerns Marie Guerlain-Desai's application for permission to bring a stamp duty land tax (SDLT) appeal 42 days late against an amended HMRC assessment. The Tribunal applied the three-stage Denton/Martland approach, found the 42‑day delay could be "serious and significant", treated the representative's administrative error as imputable to the appellant, but on balance granted permission because the delay was promptly remedied and the appeal had arguable merits.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The Tribunal treated the Denton three-stage approach (as applied in Martland) as the proper framework for deciding applications under s36G Sch 10 FA 2003 to admit out‑of‑time appeals; it held that delay must be assessed in context (a 42‑day delay to a 30‑day statutory appeal period can be serious and significant) and that a representative's failure is ordinarily imputable to the appellant and is a relevant factor weighing against granting relief.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The judgment observed (obiter) that review conclusion letters should be clearly and accessibly worded about the consequences of non‑appeal, and noted generally that both taxpayers and HMRC are susceptible to mistakes so no higher standard of care should automatically be imposed on either side in assessing human error.