Nasir Bashir v Commissioners for Her Majesty's Revenue and Customs
Decision date: 4 January 2011
Neutral citation: [2011] UKFTT 33 (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 for permission to appeal out of time against a closure notice issued to Mr Bashir on 3 March 2009. The Tribunal found that there was substantial delay and lack of cooperation by the taxpayer and his advisers, that a 15 April 2009 letter did not reach HMRC or purport to appeal the closure notice, and refused permission to bring a late appeal. The decision confirms that the closure notice stands and notes the right to seek permission to appeal the Tribunal’s refusal.
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 that permission for a late appeal may be refused where there has been substantial delay and lack of cooperation by the taxpayer and advisers such that a fair substantive hearing is rendered impracticable; in doing so the tribunal must have regard to the statutory time‑limit framework and the need for finality in proceedings.
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 includes observations that practical postal timing within a single locality (Harrow) is a relevant factual consideration when assessing whether correspondence ought to have arrived, and that taxpayers or advisers are expected to follow up correspondence or review their files rather than await prolonged HMRC responses.