Graeme Wardrop v The Commissioners for HMRC
Decision date: 28 February 2024
Neutral citation: [2024] UKFTT 178 (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 a permission hearing for a late appeal against HMRC discovery assessments for 2015/16 and 2016/17. The appellant delayed 3 years, 5 months and 30 days in seeking permission, relying on mental health, bankruptcy (a Trust Deed), and later Tribunal decisions; the FTT found the delay serious, that the appellant had been aware of appeal rights and chose the Trust Deed instead of appealing, and that incapacity was not established. Balancing the prejudice to HMRC and the weak prospects of success, the Tribunal refused permission to admit 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 approach (length of delay; reasons for default; overall balance including merits and prejudice) as the correct framework for deciding whether to admit a late tax appeal. It held that substantial unexplained delay and insufficient evidence of incapacity or other good reason weigh against admission, and that reliance on subsequently published Tribunal decisions alone does not normally justify missing statutory appeal deadlines.
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 judgment emphasises caution in assessing oral evidence about past events, preferring documentary records and probable inferences, and suggests that personal circumstances such as mental health, self-representation or lack of funds are unlikely, without stronger evidence, to excuse failure to meet statutory appeal deadlines.