TJ Stout v The Commissioners for HMRC
Decision date: 1 October 2024
Neutral citation: [2024] UKFTT 906 (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
Mr Stout applied for permission to appeal out of time against discovery assessments for HICBC dated 24 December 2019, having notified the Tribunal 1,183 days late. The FTT accepted his evidence of ADHD, GAD and pandemic-related anxiety as a reasonable excuse, granted permission to appeal out of time, but stayed the substantive appeal pending resolution of related precedent in the Fera litigation and gave directions for further conduct.
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 the three-stage Martland/Perrin approach: (1) identify the length of the delay; (2) ascertain reasons for the delay taking account of the appellant’s personal attributes; and (3) balance all relevant circumstances, including prejudice to HMRC and the merits, before granting permission out of time. It held that mental health conditions that impair decision‑making and the ability to manage complex, stressful processes can amount to a reasonable excuse for delay.
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 indicated that a paucity of contemporaneous medical records for later periods does not necessarily negate ongoing mental health impairment if credible evidence of continued difficulty is accepted. It also suggested that staying related late appeals pending a leading authority (here, Fera) can be appropriate to avoid duplication and inconsistent outcomes.