99p Recycling Ltd v The Commissioners for HMRC
Decision date: 4 January 2024
Neutral citation: [2024] UKFTT 13 (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
99P Recycling Ltd appealed an HMRC customs duty assessment but failed to comply with an unless order to pay the duty or obtain a hardship certificate, and the appeal was struck out. 99P applied slightly late to reinstate; the Tribunal admitted the late application but refused to reinstate the appeal, finding the breach of the unless order very serious and 99P had not shown sufficient efforts to comply or to file a hardship application. The appeal remains struck out.
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
Where an appeal is struck out for failure to comply with an unless order, the Tribunal may in its discretion admit a late application to set aside the strike‑out, but reinstatement will be refused where the breach is serious and ongoing and the appellant has not made sufficient efforts to comply with clear directions (including by payment or by properly pursuing a hardship certificate), such that procedural non‑compliance and prejudice to the respondent justify refusal.
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 indicated it should not generally consider the merits of the underlying appeal when deciding reinstatement except in limited circumstances. It also suggested that an unsupported assertion that professional help was unaffordable, without evidence of attempts to follow available guidance personally, is unlikely to justify non‑compliance.