Marisa Lincoln v The Commissioners for HMRC
Decision date: 2 November 2022
Neutral citation: [2023] UKFTT 26 (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
The executrix of Mr Martin Falzon sought permission to file an appeal more than 11 months out of time against an HMRC determination that he was UK domiciled at death. The tribunal applied the three-stage Martland approach, found the delay serious, rejected the appellants' elective reasons for not appealing (distrust of HMRC/tribunal and cost concerns), concluded the appeal had no reasonable prospect of success and HMRC would be prejudiced, and 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 Martland three-stage test for admitting late appeals (assess length of delay, reasons for delay, and then balance all circumstances including merits and prejudice) and confirmed that a deliberate decision not to appeal within the statutory period, without a good explanation, can justify refusing 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 tribunal noted that complaints about HMRC conduct do not, by themselves, constitute a good reason for failing to appeal on time, and that being unrepresented or lacking funds is generally not a sufficient excuse for non-compliance with time limits. It also observed that while the tribunal should not undertake detailed merits analysis when considering permission, it may form a general impression where an appeal is plainly hopeless.