Mr Kevin P O'Brien v Commissioners for Her Majesty's Revenue and Customs
Decision date: 3 February 2011
Neutral citation: [2011] UKFTT 103 (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 applications for permission to bring late appeals against HMRC income tax assessments issued in March 2009. The appellant lodged appeals over 15 months late and provided no satisfactory explanation or reasonable excuse for the delay. The Tribunal refused permission to accept the late appeals and dismissed them.
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 applied that permission for a late appeal should be refused where there is a lengthy unexplained delay and no reasonable excuse or adequate explanation is shown; evidence that the appellant (or his agent/family) received and passed on assessment correspondence and had contact with HMRC undermined any claim of unawareness and supported refusal.
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 contains observational comments that statutory time limits exist to provide certainty and should be respected unless a good reason is shown, and that had an appeal been brought in time the taxpayer might have been able to dispute the amendments.