Anthony Dennison v The Commissioners for HMRC
Decision date: 2 May 2024
Neutral citation: [2024] UKFTT 364 (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 appeal challenged HMRC's closure notice disallowing a post-cessation relief claim for 2009/10; the Tribunal found HMRC's notice of enquiry was not received in time and so the enquiry and closure notice were invalid, and the appeal was allowed. The Tribunal also (obiter) concluded the settlement payments would not have qualified as s97(2)(b) damages because they settled broader fiduciary and related claims rather than defective professional work.
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: medium
Where receipt dates of correspondence are contested, the sender must prove posting date and method to invoke the prima facie presumption of receipt in the ordinary course of post; the recipient may rebut that presumption with evidence. In assessing deemed receipt windows the Tribunal adopted a cautious approach to what counts as the "ordinary course of post" for second-class mail, applying assumptions consistent with allowing four working days (excluding Saturdays) for delivery.
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 observed (obiter) that payments made to settle claims for breaches of fiduciary duty and alleged unlawful profits are unlikely to fall within ITA 2007 s97(2)(b) as "damages in respect of defective work," and noted that HMRC practice guidance implying posting second-class notices at least four working days before deadlines is commercially prudent.