Derek Hosie v The Commissioners for HMRC
Decision date: 13 March 2025
Neutral citation: [2025] UKFTT 327 (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This appeal concerns the appellant’s application (15 March 2023) to reinstate an appeal he had withdrawn on 3 November 2021. The Tribunal held the reinstatement application was out of time under Rule 17(4) and that section 54(4) TMA 1970 caused the withdrawal to become a deemed settlement 30 days after notification, at which point the Tribunal lacked power to grant an extension to reinstate. The application for reinstatement was refused.
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
A reinstatement application must be brought within the Rule 17(4) 28‑day time limit, and the Tribunal’s general power to extend time (Rule 5) cannot be exercised where another statutory provision extinguishes jurisdiction; section 54(4) TMA 1970 operates to create a deemed settlement 30 days after notification of withdrawal, after which the Tribunal cannot reinstate the 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 decision observes that substantive merits arguments (including reliance on later similar EIS decisions) cannot restore Tribunal jurisdiction once it has been extinguished by statute, and that destruction of the procedural file limited factual reconstruction though it did not affect the statutory timing analysis.