Blindspot Global Limited v The Commissioners for HMRC
Decision date: 9 May 2025
Neutral citation: [2025] UKFTT 568 (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
Blindspot Global Ltd applied 17 months out of time for permission to make a costs application against HMRC after withdrawing its late VAT appeal; the Tribunal found the Appellant gave no adequate explanation for the delay, refused permission to admit the costs application out of time, and dismissed the substantive costs claim. The Tribunal also found HMRC had not acted unreasonably in the conduct of the proceedings. Permission to appeal was preserved.
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 seeking an extension of time to bring a costs application bears the onus of explaining the delay and must provide a compliant, particularised costs schedule; a long unexplained delay (here about 17 months) that is unsupported by contemporaneous evidence of incapacity or reasonable excuse justifies refusal of permission, and costs recoverable in the Tribunal must relate to the Tribunal proceedings rather than pre‑litigation or unrelated items.
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 noted it will give weight to public interest in finality and efficient use of tribunal resources when deciding late applications, and that losses or claims not recoverable under Tribunal costs rules may be pursued by other remedies (for example, court proceedings).