Supreme Imports Limited v The Commissioners for HMRC
Decision date: 5 January 2026
Neutral citation: [2026] UKFTT 44 (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
Supreme Imports Limited (SIL) sought permission to appeal out of time against HMRC’s refusal of a £23,476,076 VAT repayment claim treated at reduced rate; HMRC’s decision letter was received by SIL but HMRC’s agent copy to Grant Thornton (GT) was not. The Tribunal found the delay of almost eight months serious, accepted GT did not receive the agent copy, but held SIL had no good reason for not acting on the letter it did receive and that prejudice and finality outweighed SIL’s explanations, so permission to appeal out of time 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: medium
Where a taxpayer receives a decision letter the receipt is effective for appeal timeliness even if an agent copy was not received; a tribunal may refuse permission to appeal out of time where the delay is serious and the taxpayer’s explanation (including reliance on an agent not having been notified) does not amount to a good reason and does not outweigh prejudice and the importance of finality.
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 that HMRC’s failure to send agent copies can be a relevant factor in the balancing exercise but may be of limited weight compared with a taxpayer’s failure to act on a decision letter actually received; and that the mere existence of related appeals will generally not by itself justify allowing a late appeal.