Jason Nicholas James v The Commissioners for HMRC
Decision date: 31 July 2023
Neutral citation: [2023] UKFTT 661 (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 concerned an application by Jason Nicholas James for permission to file late appeals against Schedule 55 late payment penalties totalling £21,141 for tax years 2016/17–2018/19. The Tribunal applied the Martland three-stage test and found very long, unexplained delays; it rejected reliance on accountants, Covid, and lack of funds as good reasons. Balancing the merits and prejudice, the Tribunal refused permission to give late notices of appeal. The application 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 held that very long delays are a significant adverse factor under the Martland framework and that failings by the appellant’s advisers will generally not constitute a good reason to excuse missing statutory appeal deadlines; accordingly such factors do not justify granting permission for late appeals.
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 (not as binding ratio) that HMRC’s largely paperless file-keeping could cause difficulty and potential prejudice for the appellant in any substantive appeal if HMRC cannot produce documentary evidence; it also reiterated that shortage of funds and being unrepresented ordinarily carry little weight as explanations for delay.