Mohammed Zafar v Commissioners for Her Majesty's Revenue and Customs
Decision date: 30 November 2010
Neutral citation: [2010] UKFTT 619 (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 Zafar’s application for permission to appeal out of time against an HMRC closure notice assessing £65,980 CGT on a deemed disposal of 5,000 Kozee shares. The Tribunal found HMRC’s correspondence had been received, Mr Zafar (and his trustee) gave no adequate explanation for the delay, and there was insufficient timely evidence to rebut HMRC’s view of disposal and liability. Permission to appeal out of time was refused and the closure/assessment was treated as final.
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
Permission to bring a tax appeal out of time will be refused where the appellant fails to show a reasonable excuse for the delay and does not act without unreasonable further delay once any excuse ceases; the Tribunal will apply the Rules’ overriding objective and its discretions conservatively to enforce statutory time limits and secure finality in tax appeals.
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 pattern of unanswered correspondence and the imposition of penalties are factors that weigh heavily against granting late permission, and that assertions of non‑beneficial ownership must be made promptly and supported by specific evidence during the enquiry rather than by bare late assertions in an appeal notice.