Martin & Gaynor O'Hearne Properties Ltd v Commissioners for Her Majesty's Revenue and Customs

Decision date: 25 January 2011

Neutral citation: [2011] UKFTT 86 (TC)

Overall AI summary confidence: high

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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 concerned an application by Martin & Gaynor O'Hearne Properties Ltd for permission to appeal out of time against HMRC's completion of enquiry and self-assessment amendment concerning disposal valuations of two properties. The First-tier Tribunal held it had no jurisdiction to determine the substantive valuation issues (those lie with the Upper Tribunal) and dealt only with the late-appeal application. The Tribunal found the company had no reasonable excuse for a c.15-month delay because communications to its authorised agent imputed knowledge to the company, and refused permission to appeal out of time.

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

Communications sent by HMRC to a taxpayer's properly authorised agent will impute knowledge to the taxpayer for the purposes of appeal time limits; accordingly, where no reasonable excuse is shown and no exceptional circumstances warranting extension exist, permission to appeal out of time should be refused. The exercise of discretion to extend time is governed by the Tribunal Procedure Rules and the overriding objective, and extensions will be granted only exceptionally.

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 noted (non-decisory) that valuation disputes about chargeable gains involving land in England and Wales fall to the Upper Tribunal, and that relevant considerations in late-appeal applications include whether there was a reasonable excuse, how promptly the appellant acted after becoming aware, prejudice to the other party, the public interest in finality, and the impact of delay on evidence quality.

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Some passages in the chunk are repetitive and contain duplicated text.

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