Kevin Smith v The Commissioners for HMRC
Decision date: 26 January 2024
Neutral citation: [2024] UKFTT 101 (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 Mr and Mrs Smith seeking permission for a ten-month-late appeal to the First-tier Tribunal against HMRC’s refusal of multiple dwellings relief for SDLT. The Tribunal found the delay to be serious and significant, and refused permission to bring the late appeal because the need for efficient litigation, respect for statutory time limits, and prejudice to HMRC outweighed the prejudice to the taxpayers. The decision notes a right to apply for permission to appeal to the Upper Tribunal 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: high
The Tribunal treated a significant delay in notifying an appeal after a review conclusion as a strong factor against granting permission for a late appeal; when balancing reasons for delay against prejudice, particular weight may be given to litigation efficiency, proportionate cost and respect for statutory time limits.
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 indicates that the merits of the underlying tax point have limited weight in applications for out-of-time permission, and that reliance on an agent’s advice or concurrent administrative dealings (for example with the VOA) may explain delay but do not necessarily constitute a good reason to excuse missing the appeal deadline.