“Where an Act authorises or requires any document to be served by post (whether the expression "serve" or the expression "give" or "send" or any other expression is used) then, unless the contrary intention appears, the service is deemed to be effected by properly addressing, pre-paying and posting a letter containing the document and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post.”
“It is important that you retain evidence that the enquiry notice has been posted, just in case the customer challenges receipt of it. For all cases, it isbest practice to note on Caseflow/SA the date that the notice left the office. You should also contact the customer and/or agent by telephone to inform them that the notice is on the way. Notes of the calls should be made and retained in the case papers. If you need written authorisation from your manager for the use of first class post or tracked delivery, a copy of the authority should be uploaded to Caseflow and/or also placed in the file as evidence. This list of evidence is not intended to be exhaustive and you should keep any further evidence that you have of the notice being issued. We should not wait until too near to the last date for the enquiry to issue the notice. In cases where it is unavoidable that the notice is issued within one week of the last date for the enquiry, you should, in addition to retaining the evidence detailed above, ensure that the notice is sent via tracked delivery and evidence of this is retained. Unless the contrary is proved, the notice is taken to be delivered as it would have been through the ordinary course of post. Royal Mail’s publishedposition is that second class post takes up to 3 working days to be delivered and first class post takes 1 working day. Working days include Saturdays but not Sundays or Bank Holidays. You should consider how long the post takes to leave the office when considering this. If you are ever in doubt as to whether a notice will be sent in time using Royal Mail, send it via tracked delivery instead so we have proof of receipt. This is only a guide and each case will need to be decided on their own facts.”
“We acknowledge that in large organisations, where many processes may be automated, a single individual may not be able to give witness evidence that he/she physically placed a notice to file into an envelope (on a specific date), correctly addressed it to a given appellant’s address held on file and then sealed it in a postage prepaid envelope before committing it to the tender care of the Royal Mail. That is why Courts and Tribunals admit evidence of system which, if sufficiently detailed and cogent, may well be sufficient to discharge the burden of proving that such a notice was sent in the ordinary course of the way in which a particular business or organisation operates its systems for the dispatch of such material.”
“The maxim expresses an inference which may reasonably be drawn when an intention to do some formal act is established; when the evidence is consistent with that intention having been carried into effect in a proper way; but when the actual observance of all due formalities can only be inferred as a matter of probability.”
“Contact was made to the registered 64-8 agent Luciano De Mello on12 August 2022 . Mr De Mello confirmed he had received the notice however as he no longer represented the Company, he had forwarded the notice onto theCompany directly.”
“Following your request to outline communication I have had with HMRC concerning the Assembly Global Networks Ltd R and D enquiry letter, I can confirm the following: 1. HMRC sent the letter to my old home address. 2. I received the enquiry letter forwarded by the Post Office during first week of August 2022, I don’t recall the exact date but within 2 days of its receipt I sent it on [to] the Assembly Global Networks Ltd. 3. I confirmed this in my call with HMRC the following week.”
“In our legal system, if a judge finds it more likely than not that something did take place, then it is treated as having taken place. If he finds it more likely than not that it did not take place, then it is treated as not having taken place. He is not allowed to sit on the fence. He has to find for one side or the other. Sometimes the burden of proof will come to his rescue: the party with the burden of showing that something took place will not have satisfied him that it did. But generally speaking a judge is able to makeup his mind where the truth lies without needing to rely upon the burden of proof.”
“I am writing in relation to your letter dated15th July 2022 on [sic] which we received on1/09/2022 , having been forwarded from the registered office address at 5 Chancery Lane, London which the company use as a serviced office address. I note in your letter you have requested that we provide certain information to you by15th August 2022 , however obviously as your letter was received after this date, I hope you'll understand that it was not possible for us to comply.”
“We are reliably informed that the letter of15th July 2022 has never been received by either the Serviced Office/Registered Office (Orega) nor by the Company nor the director at any other address…The first time our client was aware of any potential Enquiry was the HMRC letter dated 16th August2022 [the Sch 36 Notice] which had a copy of the15th July 2022 Enquiry letter enclosed.”
“In particular, we anticipate that it will negatively impact upon our ability to deliver all Mailing Items in line with the timescales specified in the ALC (i.e. D+2 for standard letters and D+5 for Economy mail)...At present our expectation is that the Disruptive Event will apply to all Mailing Items which are in any part of our network at any time between 18 July and19 July 2022 (both dates inclusive).”
“We have now concluded our assessment of trends in Royal Mail staff absence data, and have identified that in weeks commencing 4 July, 11 July and18 July 2022 (Affected Weeks), absences materially spiked above pre-Covid levels. During July, as was reported across the news, Covid-19 infection rates across the UK increased. During the Affected Weeks, sick absence across our entire workforce, and specifically for staff in operational roles, increased to levels last seen between March 2020 and April 2022 (i.e. when Royal Mail staff absence levels were being impacted by the Covid-19 pandemic). This increase in absences, which constitutes a Disruptive Event, impacted Royal Mail’s ability to deliver all Mailing Items for you in line with the timescales set out under the Access Letters Contract (ALC) and Wholesale Parcels Contract (WPC). To that end, all Mailing Items which were in any part of our network between4 July 2022 and23 July 2022 will be excluded from the calculation of our performance against the Service Standard at the end of the financial year. As has previously been communicated to you, for Royal Mail, every 1% of absence equates to approximately 1,300 fewer members of staff, who are available to sort mail in Mail Centres, drive vans to distribute mail to Delivery Offices, or carry out walks and daily duties to deliver mail to households and businesses. If absence levels reach 8% this means approximately 10,400 employees are unable to work.”
“A right or opportunity to acquire a securities option made available by a person’s employer, or a person connected with a person’s employer, is to be regarded for the purposes of subsection (1) as available by reason of an employment unless…”
“The ambit of the deeming provision should be limited where the artificial assumption from deeming is at variance with the factual reason that gave rise to the right to acquire the option.”
“if the addressee of the letter proves on the balance of probability that the letterwas not served upon him then that matter has been proved and the section should be applied accordingly. Of course it is not enough simply to assert that someone did not receive the letter; the court will consider all the evidence and make its findings by reference to the facts which are established including issues as to the credibility of witnesses. That is the ordinary way in which a court goes about making findings of fact.”
“This is to state that the letter received by you on the 1st September would have been delayed in its delivery due to the Royal Mail strikes that took place at the end of August.”
“Our procedure dictates that we receive mail to this office, and it is forwarded on the same day as we receive it. The service we provide you does not include receipt date stamping of your mail. The letter to which you refer as the HMRC letter and dated 15th July and was forwarded on as soon as we received it as per our standard procedures. The letter would have been received by us no earlier than the 29th August and re posted to you first class. Assuming 2-3 days delivery then your receipt of the 1stSeptember would be typical of the receipt and delivery expectations of our services. Many of our client’s mail delivery was affected by the summer post office mail strikes and the posting party (HMRC in this case) mail would have been subjected to the same delivery delays on account of the strikes. Unless the mail was expediated [sic] with an enhanced delivery process. You will appreciate we cannot be held responsible for industrial action by the postal service.”
“Given that your letter was dated almost two months before I received it, I made enquiries with Orega, the company who manage the serviced office, trying to establish exactly when the letter was received at the registered address and to check the reason for the delay. They confirmed that the letter was received at the registered office on1st September 2022 , and mail is forwarded immediately on receipt.”