Mercium Limited v The Commissioners for HMRC

Decision date: 9 December 2024

Neutral citation: [2024] UKFTT 1102 (TC)

Overall AI summary confidence: high

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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

Mercium Limited acted as an indirect customs representative and failed to lodge a timely appeal against an HMRC decision (2 Oct 2023) and C18 demand (5 Oct 2023), filing notices of appeal 48–51 days late. The First-tier Tribunal applied the Denton/Martland test, found the delay serious and that Mercium had no good reason for missing the 30‑day limit, and refused permission to admit the late appeal.

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

A late appeal will be refused where the delay is significant, the appellant cannot show a good reason for missing the statutory deadline, and the public interest in enforcing time limits and preventing prejudice to HMRC outweighs any prejudice to the appellant; informal ongoing correspondence does not, by itself, excuse failure to seek review or lodge a timely appeal when the decision letter clearly set out appeal routes and 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

Noted observations include that incomplete notices of appeal (e.g. missing the decision appealed or a request for permission when late) should be returned under rule 20 and may indicate lack of appreciation of procedural requirements, and that grounds of appeal that are primarily requests for information or lack substantive challenge are weak factors in the exercise of discretion to admit a late appeal.

Warning

- The chunk contains repeated passages but the substance is clear; none

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