P A Maloney trading as Advanced Property Serviced v Commissioners for Her Majesty's Revenue and Customs
Decision date: 23 November 2010
Neutral citation: [2010] UKFTT 588 (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 Mr Maloney's appeal against HMRC assessments based mainly on inferences from Halifax bank statements. The Tribunal refused further postponement after repeated delay, proceeded in his absence under its rules, and held HMRC's inferences were reasonable in the absence of contrary evidence, dismissing the appeal (the jeopardy assessment was withdrawn). Permission to appeal to the Upper Tribunal was noted.
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
The Tribunal applied that where a taxpayer repeatedly fails to progress an appeal and adequate notice has been given, it may refuse further adjournment and proceed in the party's absence under Rule 33; and that, where a taxpayer adduces no contrary evidence, reasonable and fair inferences drawn from bank records can justify and sustain HMRC assessments.
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: low
The Tribunal indicated that serious family illness does not automatically require an adjournment when there has been substantial prior delay and lack of cooperation, and that the appointment or later withdrawal of professional advisers, without supporting documentation, may be treated on the basis of the opposing party’s account where the Rules permit.
Warning
Chunk contains substantial repetition of the same passages, which made extraction of discrete points repetitive. chunk contains repetition and may be materially incomplete.