Mohammad Azharul Islam Sikder v The Commissioners for HMRC
Decision date: 5 April 2023
Neutral citation: [2023] UKFTT 362 (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
The appellant, a Bangladeshi former student, sought repayment under Article 19 of the Bangladesh/UK DTA for UK income tax paid while studying, but HMRC refused the claim as out of time. The Tribunal held that Part 2 of TIOPA giving effect to the DTA is an enactment relating to income tax within the "Taxes Acts", so the TMA time‑limit provisions (including the four‑year limit) apply to claims under section 6(6) TIOPA. The appellant’s claim was out of time, there was no appealable decision, and the appeal was struck out.
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 Part 2 of TIOPA operates to give effect to a double taxation arrangement and thus constitutes an enactment relating to income tax within the "Taxes Acts", the time‑limit provisions in the Taxes Management Act 1970 (notably sections 42 and 43 and the four‑year limit) apply to claims made under section 6(6) TIOPA for relief under a DTA; a refusal by HMRC to accept an out‑of‑time treaty claim does not of itself create an appealable decision to the Tribunal.
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 Article 19(2) of the DTA limits the number of tax years that may benefit from relief (five years) rather than providing a temporal limit for making a claim. It also noted that differing outcomes in prior FTT decisions turned on whether HMRC had expressly articulated the legal basis linking TIOPA to the TMA and on the procedural posture of HMRC’s decision (paper refusal versus refusal after a hearing).