Visu Tech Limited v The Commissioners for HMRC
Decision date: 6 August 2026
Neutral citation: [2026] UKFTT 1136 (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
Visu Tech Ltd sought permission to bring a 702‑day late appeal against three HMRC assessments dated 24 February 2023 totalling £36,035.84 relating to alleged overclaimed CJRS payments. The First-tier Tribunal applied the three-stage Martland approach, found the delay significant, rejected the appellant’s inconsistent and unsupported explanations, and concluded there was no good reason to grant permission. The application for permission to bring a late appeal was dismissed.
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 late‑appeal permission: (i) assess length of delay, (ii) assess reasons for the delay, and (iii) balance all relevant circumstances (including prejudice and importance of timeliness). Where the delay is long and explanations are conflicting or unsupported by evidence, that will not establish a good reason to grant permission.
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 noted, as non‑decisive observations, that loss of the right to challenge an assessment is a common consequence of refusing late permission and that absence of witness statements or documentary evidence to support a late‑appeal explanation undermines the appellant’s case.