Scott Waterhouse v The Commissioners for HMRC
Decision date: 2 July 2026
Neutral citation: [2026] UKFTT 996 (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 Mr Scott Waterhouse’s application for permission to bring a very late appeal (1,306 days late) against HMRC’s disallowance of deductions for payments to his wife. The Tribunal found there was a serious unexplained delay, that reliance on the appellant’s agent did not excuse it, and that the substantive appeal did not have obvious strong merit. Permission to appeal out of time was refused and the late appeal 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: medium
A long, unexplained delay and unreasonable reliance on an agent who failed to follow correct appeal procedure will not ordinarily amount to a good reason to grant permission to bring an appeal out of time; where the substantive appeal is not obviously strong and the respondent would suffer prejudice and finality is important, these factors weigh against granting late permission.
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 that a letter simply informing HMRC of an intention to appeal, without giving grounds or following Tribunal procedure, would not reasonably be regarded as commencing an appeal, and that an appellant’s genuine wish to appeal must be accompanied by timely steps—otherwise agent failings will generally be attributed to the appellant.