TC09600 - [2025] UKFTT 00919 (TC)

The Interpretation Act 1978, s 7 reads:

“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.”

In Calladine-Smith v Saveorder Ltd [2011] EWHC 2501 (Ch), Morgan J said at [26] that after a letter has been despatched:

“if the addressee of the letter proves on the balance of probability that the letter
was 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.”

In R (oao Broomfield) v HMRC [2018] EWHC 1966 (Admin), Lewis J confirmed that the person must prove that the letter was not received “at the address to which it was, properly, addressed”.