Tej Lawati v The Commissioners for HMRC
Decision date: 26 July 2022
Neutral citation: [2022] UKFTT 230 (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 out-of-time appeals against late filing penalties for 2017–18 should be admitted. The Tribunal applied the Martland approach, found the delay was serious and unexplained, rejected asserted reasons (non‑receipt of notices and alleged agent error) as unsupported by evidence, and refused to admit the late appeals. The appellant withdrew the 2018–19 challenge and was told of the right to seek permission to 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: high
The Tribunal followed the Martland framework for admitting late appeals: assess the length and seriousness of the delay, the reasons for it, and balance all relevant circumstances (including prejudice and the importance of time limits). It held that where the appellant fails to give evidence (e.g. by attendance or witness statement), assertions such as non‑receipt of notices or an agent’s mistake are insufficient to establish a good reason for prolonged delay; accordingly, a serious unexplained delay can justify refusing to admit a late appeal.
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 (but did not base its procedural discretion on) that arguments about the proportionality of the penalty quantum are not directly relevant to the separate procedural question whether a late appeal should be admitted; it also cited authority that the late filing penalty regime has been found proportionate.
Warning
The chunk contains duplicated and somewhat disordered text from the bundle, which can make precise chronology and address details harder to follow. The provided notes include duplicated and somewhat disordered material, which may obscure precise chronology and address details; none of the above invents facts beyond those in the notes.