Dawn Fidler v The Commissioners for HMRC

Decision date: 22 October 2024

Neutral citation: [2024] UKFTT 946 (TC)

Overall AI summary confidence: medium

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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: medium

This appeal concerns whether a purported appeal letter of 28 November 2022 against HMRC closure notices met the Tribunal’s rule 20 requirements and whether an out‑of‑time appeal should be admitted. The Tribunal held the 28 November letter did meet rule 20, admitted the appeal despite a short (two‑day) delay after applying the Denton/Martland test given postal delays and no prejudice to HMRC, and stayed consideration of HMRC’s strike‑out application for want of jurisdiction pending clarification from HMRC about related proceedings.

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

The operative ratio is that where a document complies with rule 20, procedural administrative failings in processing it do not defeat its substantive effect; a very short delay with a reasonable explanation (postal delay) and no prejudice to the respondent supports admitting an appeal out of time, and the Tribunal should resolve admission before determining a strike‑out for lack of jurisdiction.

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 suggests that the Tribunal should not undertake a detailed merits inquiry when deciding whether to admit a late appeal (though obvious strengths or weaknesses may inform prejudice), and that striking out an appeal can risk making postponed amended tax amounts enforceable and may conflict with the overriding objective if the appellant knowingly brings an appeal the Tribunal lacks jurisdiction to hear.

Warning

This chunk contains substantial repetition and duplicated passages. Notes contain substantial repetition and some duplicated passages.

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