BW Interiors Limited v The Commissioners for HMRC
Decision date: 31 March 2026
Neutral citation: [2026] UKFTT 501 (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
BW Interiors appealed a closure notice to the First-tier Tribunal after notifying the Tribunal without first giving written notice of appeal to HMRC as required by the Tax Management Act (TMA). HMRC applied to strike out for lack of jurisdiction; the Tribunal held the statutory scheme requires the appeal to be given to HMRC before notification to the Tribunal and struck the appeal out. The Tribunal also held HMRC’s incorrect advice or later “View of the Matter” could not cure the statutory notice requirement and that complaints about HMRC conduct or legitimate expectation are not matters for this appeal. The parties have 56 days to apply for permission to appeal.
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’s ratio is that the TMA’s notice provisions, read in context and by their past-tense wording and statutory scheme, require an appellant to give written notice of appeal to HMRC before notifying the Tribunal; failure to do so deprives the Tribunal of jurisdiction, and HMRC’s informal communications or exercise of care-and-management powers cannot dispense with an express statutory notice requirement.
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: high
The Tribunal observed (not decided) that incorrect advice from HMRC might, in exceptional cases, give rise to a legitimate expectation or other public-law complaint, but such issues are not for determination in this strike-out/jurisdiction application and would be matters for HMRC’s complaints process or judicial review rather than this appeal.