Meter Squared Ltd v The Commissioners For HMRC
Decision date: 1 October 2024
Neutral citation: [2024] UKFTT 884 (TC)
Overall AI summary confidence: medium
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: medium
Meter Squared Ltd applied to admit out-of-time appeals against VAT assessments issued 16 September 2019. The Tribunal found an email of 15 October 2019 could reasonably be inferred as a request for review, so appeals for periods 02/18–11/18 were not time-barred and were admitted; applications for the other assessed periods were refused. The Tribunal directed particulars limited to the Allowed Periods and declined to deal with penalties/CIS issues not appealed.
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: medium
A communication sent within 30 days that challenges assessments, offers explanation and requests further action may be reasonably inferred to constitute a request for review, rescuing appeals from the time bar; the Martland three-stage test applies to applications for relief from time limits and representative failings are treated as attributable to the appellant (per Kantib).
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 noted HMRC could have explicitly refused to treat the 15 October 2019 communication as a request for review but did not do so; it also commented that very late appeals against penalties (over five years late) would be unlikely to be admitted.
Warning
The chunk contains substantial repetition and duplicated text; careful reading required. Notes contain repetition and duplicated text and may be materially incomplete.