Daniel Kenwright v The Commissioners for HMRC
Decision date: 5 July 2023
Neutral citation: [2023] UKFTT 616 (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 an application for permission to bring a late appeal against a personal liability notice issued to Mr Kenwright for a deliberate inaccuracy penalty. The appellant filed his notice of appeal about 14 months late and relied on health/COVID impacts and agent difficulties without corroborating evidence; he did not attend the permission hearing. Applying the three-stage Martland approach the tribunal found the delay serious and significant, gave little weight to uncorroborated reasons, identified weaknesses in the underlying case and refused permission.
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 test and concluded that a substantial delay (here ~14 months) strongly weighs against granting permission to appeal out of time, particularly where the appellant offers uncorroborated, untested reasons for the delay and fails to engage with the process; on that basis permission was 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 judgment expresses that procedural efficiency and respect for statutory time limits are important in the balancing exercise for late appeals, and that prejudice to an appellant from losing the right to appeal through delay is a consequence of non-compliance which may not suffice to outweigh other factors.