Michael Olaboyeji Akinbami v The Commissioners for HMRC
Decision date: 9 November 2022
Neutral citation: [2022] UKFTT 426 (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 out‑of‑time appeal by Mr Akinbami against penalties under Schedules 55 and 56 FA 2009 for several tax years. The Tribunal refused permission to bring the appeal out of time because the Notice of Appeal was received years late with no justification or application for an extension, and upheld the remaining penalties that HMRC continued to pursue (other than certain daily and late‑payment penalties which HMRC did not pursue or reduced to nil).
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: medium
The Tribunal applied a three‑stage approach and refused to allow an out‑of‑time appeal where there was a lengthy unexplained delay of years and no application for an extension; it also declined to decide on penalty elements that HMRC had withdrawn or reduced to nil.
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: low
The judgment notes procedural practices: hearings may be conducted remotely with public notice and parties’ consent, and the Tribunal may telephone an appellant on the day of hearing to confirm attendance where the appellant is absent.
Warning
- The chunk is repetitive and contains duplicated material; some penalty entries are reiterated. The provided notes are somewhat repetitive and derived from a single chunk; they may be incomplete regarding detailed reasoning or all penalty calculations.