Thariq Mohammed v The Commissioners for HMRC
Decision date: 14 April 2023
Neutral citation: [2023] UKFTT 375 (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 interlocutory judgment refused the Appellant permission to rely on documents in a belated 13th List of Documents and excluded most of the Appellant’s second witness statement, admitting only paragraphs 1, 3, 5 and 46 subject to compliance with further directions. The Tribunal applied the Denton three‑stage test and emphasised the cumulative effect of repeated, unexplained delay close to a listed hearing, concluding that admitting the late material would prejudice HMRC and disrupt case management and the hearing timetable.
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 decision illustrates that significant and unexplained non‑compliance with disclosure and witness statement directions, particularly when made at the last minute before a listed hearing, can justify refusal to admit late evidence under the Denton three‑stage test because the need to protect the efficient management of proceedings and to avoid prejudice to the other party and the tribunal outweighs the interests of admission.
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 suggests (but does not establish as binding law) that a hearing "reading day" does not permit parties to introduce substantial new material at the eleventh hour and that the burden of proof on a party does not excuse untimely disclosure of extensive new evidence in breach of directions.