Sharma Zahra Zaidi v The Commissioners For His Majesty’s Revenue And Customs
Decision date: 9 May 2025
Neutral citation: [2025] UKFTT 527 (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 an application by Sharma Zahra Zaidi for permission to notify an appeal out of time against two HMRC closure notices dated 9 August 2017 increasing tax for 2011/12 and 2012/13. The tribunal found a 2 years 3 months delay in notifying the appeal, insufficient explanation for that delay, attributed failings of the authorised agent to the appellant, found the appellant’s underlying case weak and HMRC would be prejudiced, and refused permission to bring the late appeal.
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 applied the three-stage Martland/Denton approach to late-notification applications (length of delay; reasons for default; overall evaluation including prejudice and merits) and held that an authorised agent’s failings may be treated as the appellant’s failings when assessing whether delay is justified.
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 indicated that personal circumstances such as ill-health, bereavement, travel and Covid require supporting evidence to displace responsibility, particularly where an agent was authorised, and that the strength or weakness of the underlying appeal is a relevant factor in assessing prejudice in the balancing exercise.