Bull Brand Limited v The Commissioners for HMRC
Decision date: 7 September 2023
Neutral citation: [2023] UKFTT 748 (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
Bull Brand Limited sought permission to appeal out of time against HMRC’s rejection of an error correction notice (ECN) dated 10 December 2018 which it says it did not receive. The tribunal found the delay was serious and, although likely caused by lost post, non-receipt and assumptions about a wider industry dispute did not constitute a good reason for the prolonged failure to appeal. Permission to appeal out of time was refused, with the appellant preserved a right to seek permission from the Upper Tribunal.
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
A party’s non-receipt of a decision letter, and the existence of related litigation, will not automatically suffice as a “good reason” to grant permission to appeal out of time; where a reasonable taxpayer would have made enquiries given the value of the claim, prolonged delay undermines the case for extending time and statutory finality and time limits retain substantial weight.
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 gave limited weight to merits submissions because of the wider ongoing litigation and observed that financial prejudice from missing time limits, while common, is not necessarily determinative; it also noted that HMRC’s invitation to make later protective claims does not mean an earlier rejected ECN remains open.