Dominic Kiernander v The Commissioners for HMRC
Decision date: 20 September 2022
Neutral citation: [2022] UKFTT 337 (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
The appellant sought permission to file an appeal out of time against HMRC following a statutory review dated 26 August 2020. The Tribunal found the notice lodged on 6 August 2021 was over seven months late, and rejected the reasons given (generic pandemic disruption by the agent, agent errors, and the appellant’s mental health) as insufficient to excuse the delay. 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: high
Where an appellant seeks permission to appeal out of time after a materially significant delay, generic assertions of pandemic-related disruption by a professional representative, unsupported by specific, contemporaneous or objective evidence of concrete effects, will not ordinarily constitute a good reason to extend time; similarly, conflicting or unsupported witness evidence about who acted and when can undermine claims that mental health or misunderstanding caused the delay.
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 indicated that pandemic effects can, in some cases, justify delay, but that requires detailed, objective evidence of specific impediments beyond general statements about changed working practices. The Tribunal also noted that serious financial prejudice to an appellant does not automatically outweigh a significant unexplained delay.