Ashley Matthews T/A Coast & Country v The Commissioners for HMRC
Decision date: 19 September 2025
Neutral citation: [2025] UKFTT 1124 (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 appeal concerned an estate agency that failed to be registered under the Money Laundering Regulations 2017 and was penalised by HMRC for trading while unregistered between 15 October 2022 and 24 November 2023. The Tribunal found the appellant had contravened the Regulations, had not taken all reasonable steps or exercised due diligence (including failing to follow HMRC guidance to check the Gateway), and upheld HMRC’s penalty as properly calculated and proportionate; the appeal was dismissed.
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 compliance with relevant HMRC guidance as a proper consideration under Regulation 76(6), concluding that failure to follow explicit guidance (for example, to check the HMRC Gateway) supports a finding of contravention. It also accepted that a decision-maker may lawfully apply a published penalties framework and then use the Regulation 83 discretion to adjust the outcome, with that two-stage approach supporting a proportionate penalty.
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 Tribunal observed that HMRC has no statutory obligation to issue renewal reminders and that reminders in guidance are a non-statutory concession which do not displace a registrant’s duty to ensure timely renewal. It also noted that publication of penalty details under Regulation 85 following a Regulation 83 notice is mandatory and is not itself an appealable decision under Regulation 99.