Sharon Jacques (as Executor of the Estate of Terence Jacques) v The Commissioners for HMRC
Decision date: 6 March 2025
Neutral citation: [2025] UKFTT 299 (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
This case concerns an application for permission to bring a late appeal against an HMRC discovery assessment raised in July 2017; the appellant's appeal to the Tribunal was lodged 29 months late. The Tribunal found the delay (2 years 5 months) to be serious and significant, rejected the reasons offered (prolonged ill health and reliance on solicitors) as insufficient, found HMRC would be prejudiced, and refused permission to bring the late appeal.
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
A substantial delay measured against the statutory 30-day appeal period will normally be treated as serious and significant and demands persuasive, specific reasons to justify extending time. General assertions of chronic or long-term ill health, without evidence showing how that illness specifically prevented compliance during the delay, will not ordinarily suffice to permit a late appeal.
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 appointing an agent does not relieve the taxpayer of responsibility to take steps to pursue an appeal and that lack of written authority or engagement letters weakens reliance on agents as a justification for delay. It also noted the need to avoid detailed merits assessment of the substantive appeal beyond a limited general impression.