Monmore Properties Limited v The Commissioners for HMRC
Decision date: 12 February 2024
Neutral citation: [2024] UKFTT 137 (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 concerned whether Monmore had validly appealed sums of £3,859,888 relating to VAT periods 06/11–06/12 and whether HMRC's assessments for those periods were time‑barred. The Tribunal found Monmore had in time appealed the bottom‑line sums for the Disputed Periods and held that the assessments for 06/11–06/12 were invalid as made outside the statutory time limit, so the sums for those periods are not due. Permission to appeal may be sought within 56 days.
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
An appeal under s.83 can properly challenge the "amount of the assessment" (the bottom‑line figure) and may embrace challenges to the temporal competence of the assessments; where an assessment specifies amounts for particular periods rather than being a single global assessment, the Tribunal must treat time‑bar invalidity as affecting those specified periods and can determine that such period‑specific sums are not due.
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 procedural flexibility: pleadings need not set out every implication of a point so long as parties have fair notice and opportunity to respond. It also observed that issues of fairness or unjust enrichment do not override statutory time limits and are not matters for the Tribunal's discretion when an assessment is time‑barred.