Janch Limited v The Commissioners for HMRC
Decision date: 22 November 2023
Neutral citation: [2023] UKFTT 990 (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
Janch Limited appealed late against HMRC decisions and a C18 Post Clearance Demand; the Tribunal applied the three-stage test for permission to appeal out of time. The Tribunal found a 30-day delay, no good reason for it, and that the appellant’s persistent failure to provide particulars and requested evidence (and its advisers’ failings) were attributable to the appellant. Balancing the circumstances, the Tribunal 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
The Tribunal applied the standard three-stage test (length of delay; reasons for delay; all the circumstances/balancing exercise) and concluded that a 30-day delay is significant and, absent good reasons or engagement, justifies refusal of permission to appeal out of time; persistent failure to provide requested particulars and evidence and attributable adviser failings are proper grounds for such refusal.
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 making an "unless" order (granting permission subject to strict provision of particulars or striking out) may not secure finality because parties can seek extensions, reinstatement or other relief; it also noted that the risk of financial prejudice to an appellant (including insolvency) is a common consideration but should not be given undue weight in the balancing exercise.