Iraque Miah v The Commissioners for HMRC
Decision date: 27 July 2022
Neutral citation: [2022] UKFTT 228 (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 discovery assessments for undeclared rental income and a car benefit, and whether five October 2020 documents created fresh appeal rights or merely recorded an earlier statutory review. The Tribunal held the October Documents did not constitute new assessments and that the rental income issue had been settled so the Tribunal lacked jurisdiction on that head. Permission to notify late against the statutory review decision on the car benefit was refused for unexplained delay, so the review decision is treated as agreed.
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 documents issued after a statutory review merely record the conclusions of that review and the underlying matters are the same as earlier discovery assessments, those documents do not create new rights of appeal; tribunals may strike out appeals for lack of jurisdiction where the matters have been settled. Significant unexplained delay in notifying an appeal, coupled with no good reason (including ordinary reliance on an adviser), justifies refusing permission to notify late and treating the review decision as agreed.
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 a witness statement filed when the witness does not attend for cross-examination will generally be afforded little or no weight, and that requests for postponement will be resisted where delay would prejudice other tribunal users and written submissions are available as alternatives.