Florin Merosu v The Commissioners for HMRC
Decision date: 28 October 2026
Neutral citation: [2026] UKFTT 1497 (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 decision concerns Mr Florin Merosu's application to reinstate a Tribunal appeal struck out for failure to comply with an unless direction requiring evidence of an antecedent appeal to HMRC. The judge applied the Martland/Denton three-stage test for relief from sanctions, found the non-compliance serious and the reasons not persuasive, and concluded the Tribunal presently lacked jurisdiction because no valid appeal to HMRC had been made or admitted; reinstatement and a stay were refused. The decision notes the appellant can still pursue a late appeal to HMRC or seek the Tribunal's permission to give notice out of time if HMRC refuses.
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: low
The Tribunal should apply the three-stage Denton/Martland approach when considering relief from sanctions for non-compliance with directions; and the Tribunal may not use its procedural power to grant relief under rule 8(5) to create jurisdiction where statutory antecedent requirements (a valid antecedent HMRC appeal) for Tribunal jurisdiction have not been satisfied.
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 records that timely compliance with an unless order is ordinarily particularly important and that prompt remedial steps taken after strike-out (such as seeking a late HMRC review) may weigh in favour of reinstatement in an appropriate case, but such considerations cannot overcome a present lack of jurisdiction.