Barbara De’roy Badejo v The Commissioners for HMRC
Decision date: 27 June 2022
Neutral citation: [2022] UKFTT 202 (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 an application for permission to bring a late appeal against a 2013 capital gains tax assessment for a 2005/06 disposal. The Tribunal found a serious delay of over four years but accepted the appellant reasonably relied on her agent's repeated assertions that an appeal had been filed and that her significant health problems made changing agents unrealistic. Balancing the length of delay, reasons for it, and the absence of clear prejudice, the Tribunal allowed the late appeal and ordered HMRC to consider it and to serve a statement of case.
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: medium
Where an appellant reasonably relies on an agent's repeated statements that an appeal has been filed, that reliance can constitute a valid explanation for delay; in deciding permission for a late appeal the Tribunal balances the length and significance of the delay, reasons for it (including reliance on an agent and the appellant's health), and any prejudice or efficiency considerations such as HMRC’s continuing engagement.
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 notes suggest (but do not record as binding law) that HMRC’s contribution to delay or staff turnover can lessen the weight of prejudice argued against allowing a late appeal, and that tribunals should avoid detailed merits assessment at the permission stage while retaining power to refuse permission to pursue a plainly hopeless appeal.