Hugh Edward Mark Osmond & Anor v The Commissioners for HMRC
Decision date: 20 December 2024
Neutral citation: [2024] UKFTT 1162 (TC)
Overall AI summary confidence: medium
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: medium
This case concerns HMRC's late service of a costs application and its application to excuse that breach. The Tribunal found HMRC had breached the service rule but exercised its discretion to allow late service, refused to stay determination of costs pending the appellants' appeal, and ordered that costs be subject to a detailed assessment. HMRC's breach application was allowed and the costs application may proceed.
Ratio decidendi
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AI confidence in this ratio decidendi summary: medium
The Tribunal applied its discretion to waive strict procedural time limits where doing so better serves the overriding objective of dealing with cases fairly and justly and where the other party is not prejudiced by the delay; accordingly an otherwise late served costs application may be permitted to proceed. The Tribunal also held that it can determine costs while an appeal is pending where that avoids undue delay in payment to an entitled party.
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 it would be unfair to HMRC to defer payment of costs for an extended period while an appeal proceeds, even if repayment might later be required, and noted that Rule 5 provides an alternative basis for allowing applications out of time.
Warning
Some duplication and repetition appear in the source text. Some duplication and repetition appear in the source notes.