Per Wimmer & Anor v The Commissioners for HMRC
Decision date: 10 July 2025
Neutral citation: [2025] UKFTT 853 (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 applications by Mr Per Wimmer and Wimmer Financial LLP for permission to bring a large number of late appeals against discovery assessments, closure notices and a penalty. The First-tier Tribunal applied the multi-stage Denton/Martland approach, found delays of 96–292 days to be serious and significant, rejected the appellants' reasons (including reliance on agents and financial difficulties) and refused permission to appeal out of time. The Tribunal noted that on balance of prejudice and finality permission should be refused; the appellants may apply to the Upper Tribunal.
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
Where statutory 30‑day appeal periods are exceeded by substantial periods, permission to appeal out of time will be granted only exceptionally after applying the established multi-stage (Denton/Martland) analysis; explanations based on agents' inaction or the taxpayer's lack of funds to instruct advisers will generally not suffice as a good/reasonable reason, because taxpayers remain responsible for meeting appeal deadlines.
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 correspondence showing attempts to negotiate settlement or seek payment plans tends to undermine claims that an appeal had been believed to be protected or already lodged, and that failing to inform HMRC that financial difficulties prevented a timely appeal reduces the weight of financial hardship as an excuse.