Richard Ellison v The Commissioners for HMRC
Decision date: 18 June 2026
Neutral citation: [2026] UKFTT 913 (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 concerns Mr Richard Ellison’s attempt to reinstate earlier 2017 appeals so as to challenge 2012–2015 income tax assessments and a separate late appeal against VAT surcharges. The Tribunal held the reinstatement application was over eight years late and, because HMRC did not object within 30 days when the 2017 withdrawal was recorded, TMA s.54(4) produced a deemed agreement/decision which precluded reinstatement; the income tax element of the appeal was struck out. The late-appeal application on VAT surcharges remains to be decided at a hearing.
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 appellant withdraws an appeal by written notice and HMRC does not object within the 30-day period specified by TMA s.54(4), that withdrawal operates as a deemed agreement/decision under TMA s.54(4) and cannot thereafter be undone by a reinstatement application; the Tribunal’s general power to extend time under its Rules (Rule 5) cannot be exercised so as to conflict with the statutory effect imposed by TMA s.54(4).
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 (obiter) that statutory interest is not itself an appealable matter and recorded that its file-closure practice meant records had been closed after the 2017 withdrawals; these observations did not affect the central jurisdictional decision.