Brett Von Buddenbrock v The Commissioners for HMRC
Decision date: 14 February 2025
Neutral citation: [2025] UKFTT 211 (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 Mr Brett von Buddenbrock's application for permission to give late notice of appeal against a 12 July 2016 HMRC discovery assessment. The First-tier Tribunal applied the three-stage Martland test and found the three-year delay serious, the explanations for delay inadequate, and the substantive appeal weak on the documents. Permission to file the appeal out of time was refused and the appeal was not admitted.
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 Tribunal applied the established three-stage approach for late tax appeals: (1) assess the length and seriousness of the delay; (2) consider the reasons for the default; and (3) balance all relevant circumstances including the merits of the appeal and any prejudice. Clear and timely communications from HMRC about how to appeal reduce the force of later claims of ignorance; unexplained prolonged inaction and a weak substantive case on the documents weigh against granting permission to proceed out of time.
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 a large financial stake alone does not justify excusing a serious unexplained delay, and that reliance on allegedly deficient postal systems is weak where contemporaneous email correspondence exists.