Assembly Global Networks Limited v The Commissioners for HMRC
Decision date: 3 April 2024
Neutral citation: [2024] UKFTT 304 (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 whether HMRC's Enquiry Letter to Assembly Global Networks Ltd (AGN) was validly delivered before the statutory deadline. The Tribunal found HMRC printed, franked and posted the letter (despatched 18 July 2022), postal disruption was temporary and ordinary service had resumed by 25 July, and AGN failed to prove non-receipt at its registered office. The s.7 Interpretation Act deeming provision therefore operated and the letter was deemed delivered by 28 July 2022; the Preliminary Issue was decided for HMRC.
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 accepted HMRC’s contemporaneous system records and unchallenged officer evidence as sufficient to establish that a letter was printed, franked and posted; where posting and proper addressing/prepayment are shown, the recipient must prove non-receipt at the addressed location to rebut the s.7 deeming presumption; a temporary interruption to the “ordinary course of post” suspends but does not defeat the s.7 deeming once ordinary service has resumed.
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 indicated it may properly consider and weigh relevant evidence from the parties' bundles even if not emphasised earlier, so long as doing so is not procedurally unfair, and noted that HMRC’s internal best practice (e.g. use of tracked delivery) is prudent but failure to follow it does not automatically negate system evidence of posting.