MPTL Limited v The Commissioners for HMRC
Decision date: 12 December 2022
Neutral citation: [2022] UKFTT 472 (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
MPTL sought permission to file a 59‑day late appeal against HMRC IR35 determinations for Mr Lynagh. The Tribunal applied the Martland/Denton test, found no good reason for the delay, treated the failures of MPTL's professional advisers as MPTL's failures, and concluded MPTL's prospects of success were not good. Permission to file the late appeal was refused.
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 held that where a taxpayer's professional advisers fail to meet clear statutory time limits, that failure is treated as the taxpayer's failure for the purposes of applications for permission to file a late appeal; and that a 59‑day delay lacking an adequate explanation, combined with weak prospects on the merits, will ordinarily not justify granting permission.
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 it was reasonable for incoming counsel to check HMRC's position before filing a protective notice, but that such a short checking delay did not outweigh the overall absence of a good reason for the lateness; and that notifying HMRC of an intention to appeal does not substitute for filing a notice of appeal with the Tribunal.
Warning
The chunk contains significant repetition of the same findings and submissions, which can make extraction of the core points repetitive.