Media & Communications Limited v The Commissioners for HMRC
Decision date: 7 April 2025
Neutral citation: [2025] UKFTT 418 (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 Media & Communications Ltd's appeal against late payment penalties (LPPs) for 2011–12 and 2012–13 and whether the First-tier Tribunal (FTT) can entertain a public law claim of legitimate expectation said to arise from a prior settlement. The Tribunal held that the statutory appeal route (paras 13–15 of Schedule 56) does not permit the FTT to determine public law arguments such as legitimate expectation in relation to LPPs. The FTT therefore struck out the appeal under Rule 8(2).
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 ratio decidendi is that the FTT’s jurisdiction is confined to the rights conferred by statute, and where the statutory appeal provisions for penalties do not permit consideration of public law/judicial review claims, the FTT must not entertain such arguments; accordingly an appeal asserting legitimate expectation in this context must be struck out.
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 observes (consistent with prior authorities) that the FTT may consider public law points only where the statutory provision granting the right of appeal, properly construed, permits such consideration (as noted in Birkett), and that the Upper Tribunal’s judicial review function is more limited while the FTT’s jurisdiction is restricted to its statutory grant.