Andrew Nuttall v The Commissioners for HMRC

Andrew Nuttall v The Commissioners for HMRC

Although HMRC’s delay was inordinate and inexcusable, it did not result in prejudice affecting the fairness of the hearing; therefore, the Tribunal has no jurisdiction to bar HMRC or provide a procedural remedy for the delay.

Parties
Appellant: Andrew Nuttall; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
21 February 2022
Procedural Posture
Tax Appeal / Application to Bar HMRC for Abuse of Process Prior to Substantive Appeal
Outcome
Application dismissed
Legal Topics
Abuse of Process, Jurisdiction, Delay in Proceedings, Case Management
Tax Law Civil Procedure Abuse of Process Jurisdiction Delay in Proceedings Case Management

Case Brief

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Parties

Andrew Nuttall

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application to Bar HMRC for Abuse of Process Prior to Substantive Appeal

Legal Issues

  1. 1 Whether inordinate and inexcusable delay by HMRC constitutes an abuse of process justifying barring HMRC from defending the appeal
  2. 2 Whether the Tribunal has jurisdiction to grant a remedy for pre-litigation conduct by HMRC
  3. 3 Whether the delay prejudiced the fairness of the hearing

Ratio Decidendi

Although HMRC’s delay was inordinate and inexcusable, it did not result in prejudice affecting the fairness of the hearing; therefore, the Tribunal has no jurisdiction to bar HMRC or provide a procedural remedy for the delay.

Court Disposition

Application dismissed