Philip Oag v The Commissioners for HMRC

Decision date: 15 August 2022

Neutral citation: [2022] UKFTT 287 (TC)

Overall AI summary confidence: high

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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: high

This case concerned HMRC's application to strike out part of Mr Oag's appeal challenging a VAT assessment for 1 April 2011–31 March 2018 on the basis that the Tribunal lacked jurisdiction. The Tribunal held the 2011–2018 assessment was made under section 73(1) VATA 1994 and that section 83(1)(p)(i) permits an appeal only where a return for the relevant period has been made, so it struck out the appeal for 2011–2018; the appeal against the 2005–06 assessment remains extant.

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

An appeal under s83(1)(p)(i) is limited to assessments in respect of periods for which the taxpayer has made a return; the qualifying words "or the amount of such an assessment" refer back to the specific types of assessment identified in subparagraphs (i) and (ii) and do not extend the right of appeal to s73(1) assessments made where no return was submitted.

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 observed (non-binding) that HMRC correspondence advising taxpayers of appeal rights where none exist is unhelpful and inefficient and suggested HMRC revise such letters; it also noted that earlier FTT decisions had reached similar conclusions, though those decisions are not binding on this Tribunal.

Warning

The chunk contains substantial repetition of the same material; some passages are duplicated. Notes include substantial repetition of material; some passages are duplicated.

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