Ernestina Marfo v The Commissioners for HMRC
Decision date: 19 August 2022
Neutral citation: [2022] UKFTT 289 (TC)
Overall AI summary confidence: medium
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: medium
Ms Marfo sought permission to notify an appeal out of time against HMRC discovery assessments for the HICBC for years to 5 April 2017 and 2018. The Tribunal applied the three-stage Martland test, found the c.320-day delay serious, but granted permission because the appellant’s underlying case was plainly strong in light of the Upper Tribunal decision in Wilkes. The Tribunal declined to re-impose a stay and directed HMRC to consider and respond to 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: medium
The Tribunal applied the three-stage Martland test under s 49(2)(b) TMA (length of delay; reasons for delay; overall balancing including merits) and held that a clearly strong underlying case on existing binding authority can outweigh a serious delay in the balancing exercise, justifying permission to bring a late appeal.
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 notes include observations that a party seeking to lift a stay should be cautious about then asserting the stayed authority is irrelevant, and that the Tribunal should decide applications by reference to the law as it stands even where permission to appeal that law has been granted; these appear as non-binding commentary rather than essential holdings.