Little Lever Working Mens Club v The Commissioners for HMRC
Decision date: 14 August 2023
Neutral citation: [2023] UKFTT 714 (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
Little Lever appealed after HMRC issued a protective VAT assessment in November 2011 and later correspondence in July 2022. The Tribunal held it had no jurisdiction to hear an appeal against HMRC’s 5 July 2022 letter because that letter did not contain an appealable decision and struck out that part of the appeal, and it refused permission for an 11‑year‑late appeal against the November 2011 protective assessment.
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
An appeal to the Tribunal must be against an appealable decision; routine correspondence that does not state appeal rights, does not decide the refund, and points to another matter as the only appealable item is not an appealable decision. In considering permission to appeal out of time the Tribunal should apply a three‑stage Denton‑style assessment balancing the seriousness of the delay, reasons for it, and all circumstances including statutory time limits and the public interest in efficient litigation.
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 that even if the underlying merits of a late appeal appear strong, deliberate and prolonged non‑compliance with time limits — including a conscious decision not to appeal a protective assessment and further delay after being informed a live appeal was required — are factors that can outweigh merits and weigh strongly against granting permission.