Obhloise Benjamin Ogedegbe v Commissioners for Her Majesty's Revenue and Customs
Decision date: 11 December 2009
Neutral citation: [2009] UKFTT 364 (TC)
Overall AI summary confidence: medium
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: medium
This case concerns an application by Mr Ogedegbe for an extension of time to appeal a December 2006 VAT assessment disallowing input tax claimed by his business, Megapro. The First-tier Tribunal refused the extension because the appeal was very late and the material disclosed no arguable prospect of success on the merits. The application was dismissed and the appeal was not permitted to proceed.
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 extension of time for a tax appeal will only be granted exceptionally and requires at minimum an arguable prospect of success; where an appeal is significantly out of time and there is no evidence that the disputed expenses were incurred for the purpose of making taxable supplies, an extension should be refused.
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 that HMRC’s reconsideration correspondence and their letter pointing out lateness do not cure the lateness though they may indicate that the Tribunal could be asked for an extension; allegations of illness as a reason for delay require supporting medical evidence.
Warning
Chunk contains repeated passages and some minor inconsistencies (e.g. differing disputed sums referenced). Chunk contains repeated passages and minor inconsistencies (e.g. differing referenced sums) and may be materially incomplete.