Clive Green v The Commissioners for HMRC
Decision date: 1 December 2023
Neutral citation: [2023] UKFTT 1006 (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 Green's application for permission to bring a late appeal against HMRC discovery assessments for the High Income Child Benefit Charge for 2014/15–2016/17. The tribunal applied the three-stage Martland test, found a 1,067‑day delay, rejected the appellant's reasons (including reliance on the Wilkes decision) as not meritorious, and refused permission because of the length of delay, limited prospects of success, and prejudice against allowing the late 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 applied the Martland three-stage approach to permission for late appeals: assess the length of the delay, identify and evaluate the reasons for it, and consider all surrounding circumstances (including prejudice and the strength of the substantive case). It held that a belief that no lawful ground of challenge exists, without more, does not justify a very long delay in appealing discovery assessments.
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 that discovery assessments state the right to appeal under "What to do if you disagree," which taxpayers could understand without specialist knowledge, and noted that many taxpayers in similar positions had made timely appeals before Wilkes—suggesting reliance on Wilkes alone may not excuse extensive delay.