Excel Building Contractors Limited v The Commissioners for HMRC
Decision date: 2 October 2026
Neutral citation: [2026] UKFTT 1379 (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
Excel Building Contractors Ltd sought reinstatement of an appeal struck out for failure to comply with Tribunal Unless Orders ordering disclosure of medical evidence and other matters. The FTT applied the three‑stage Martland approach, found multiple and mostly serious breaches, that the appellant's stated ill health was unsupported by evidence, and that reinstatement was not justified. The application for reinstatement was refused.
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 framework—(1) assess length of delay and seriousness of breach, (2) examine the reasons for default, and (3) balance all relevant circumstances including prejudice—to determine whether to grant relief from automatic strike‑out under Unless Orders. The decision emphasises that the merits of the underlying appeal should generally not be decisive unless they are very weak or very strong, and that the applicant bears the onus of showing sufficient reasons to warrant reinstatement.
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 observed as obiter that reinstatement would likely prejudice HMRC, the Tribunal’s resources and other litigants, and that in some cases oral evidence may be more persuasive than limited written statements.