Preston Benson & Ors v The Commissioners for HMRC
Decision date: 9 April 2026
Neutral citation: [2026] UKFTT 565 (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 appeal concerned a late wasted costs application filed by an agent on behalf of Mr Benson, Really Local Group (RL) and Peckham Levels Limited (PLL) in relation to four Tribunal matters. The Tribunal struck out the PLL element for lack of authority and refused to admit the costs applications from Mr Benson and RL because they were substantially out of time and unsupported by a compliant costs schedule; it also said that, had the applications been admitted, they disclosed no reasonable prospect of success. Permission to appeal is preserved.
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 Rule 10 to hold that costs applications must be made within the 28-day period following a Tribunal decision or notice of withdrawal, and substantial unexplained delay is a strong basis for refusing to admit a late application. A costs application must also state whether it seeks wasted costs against a representative or costs against a party and include a detailed schedule sufficient for summary assessment under Rule 10(3)(b).
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 (obiter) that professional representatives’ unfamiliarity with Tribunal procedural rules will not excuse delay, and that conduct occurring outside Tribunal proceedings is generally not relevant to whether a party acted unreasonably in the Tribunal proceedings.