Robert Legg v Commissioners for Her Majesty's Revenue and Customs

Decision date: 10 November 2010

Neutral citation: [2010] UKFTT 562 (TC)

Overall AI summary confidence: high

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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

Robert Legg applied for permission to appeal out of time against a Jeopardy Amendment and a Closure Notice issued by HMRC, which had led to large tax assessments after HMRC assumed unexplained income. The Tribunal found Legg had received and ignored correspondence, gave no reasonable excuse for the lengthy delay, and in the exercise of its discretion refused permission because of prejudice to HMRC, concerns about finality and credibility, and long unexplained delay.

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 an appellant has been clearly notified of assessments and takes no timely steps, a long unexplained delay without a reasonable excuse justifies refusal of permission to appeal out of time; in exercising the wider discretion under TMA s.49 the Tribunal may lawfully weigh prejudice from loss or deterioration of evidence, the public interest in finality, and the appellant’s credibility and conduct.

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 reiterated established authorities that its discretion on granting late appeals is broad and may include consideration of the merits, prejudice to the respondent (including loss of historic bank records and witness cooperation), and public interest factors; these comments appear as guidance rather than strictly binding holdings.

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