Mark Curtis v The Commissioners for HMRC
Decision date: 22 December 2025
Neutral citation: [2025] UKFTT 1605 (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 whether an appellant must give HMRC written notice of appeal before notifying the First-tier Tribunal under the Taxation Management Act provisions, and whether four consolidated appeals were in time. The Tribunal held that statutory notice must be given to HMRC in writing within the time limit before notifying the Tribunal, found that a letter posted on 16 May 2023 was deemed received on 17 May 2023, struck out the two May 2023 appeals for lack of jurisdiction, and allowed the two November 2023 appeals to proceed (not treated as late).
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 decided that, under the relevant TMA provisions as interpreted, an appellant must give written notice of appeal to the relevant HMRC officer within the statutory time limit before notifying the appeal to the Tribunal; and that, applying the Interpretation Act deeming rule for ordinary first-class post, a document properly posted is, absent contrary proof, to be treated as received in the ordinary course of post (here treated as received on 17 May 2023).
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 suggests (obiter) that a completed T240 notice containing grounds will satisfy the statutory requirement for notice to HMRC if timely provided, and that the Tribunal procedure does not import the Civil Procedure Rules' promptness obligation for raising jurisdictional points—such jurisdictional defects may be raised without a fixed time limit in tribunal proceedings.