Richard Buck v The Commissioners for HMRC
Decision date: 22 September 2022
Neutral citation: [2022] UKFTT 354 (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 case concerns an application by Richard Buck for permission to admit late appeals against five CIS Regulation 13 determinations (2005/06–2009/10) and two TMA penalty determinations. The First-tier Tribunal found very substantial delays (about five to over eight years), inadequate explanations for the delay (including unsupported reliance on an agent), and real prejudice to HMRC, and refused permission to admit the late appeals. The Tribunal also found the appeals had limited prospects of success. The decision refused the application to admit late appeals and notified rights to seek permission to appeal.
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
Where applicants seek permission to admit appeals long after statutory time limits, very lengthy delay is a decisive factor against admission; unsupported or unexplained reliance on an agent’s conduct, without contemporaneous evidence, does not constitute a satisfactory explanation, and prejudice to HMRC (administrative burden, cost, and potential loss of records) supports refusal to admit late appeals.
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 stressed the importance of finality and adherence to statutory time limits, and noted that personal factors such as shortage of funds or absence of representation generally carry little weight as excuses. It also observed that amended determinations which were not appealed within the relevant period are difficult to re-open later.