David Henry v The Commissioners for HMRC

David Henry v The Commissioners for HMRC

The New Appeal is an abuse of process because it seeks to relitigate the same subject matter after the first appeal was struck out for procedural failures attributable to the appellant's representative. There is no special reason to depart from the general rule that the client bears the consequences of their representative's failures. Reliance on an incompetent adviser does not justify a second appeal.

Parties
Appellant: David Henry; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Tax Appeal / Strike Out Application
Outcome
Appeal struck out
Legal Topics
Strike Out for Procedural Non Compliance, Abuse of Process, Cause of Action Estoppel, Tribunal Procedure, Representative Incompetence
Tax Law Civil Procedure Strike Out for Procedural Non Compliance Abuse of Process Cause of Action Estoppel Tribunal Procedure Representative Incompetence

Case Brief

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Parties

David Henry

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Strike Out Application

Legal Issues

  1. 1 Whether cause of action estoppel applies to a second appeal after the first was struck out for procedural failures
  2. 2 Whether the second appeal constitutes an abuse of process
  3. 3 Whether reliance on an incompetent adviser constitutes a special reason to allow a second appeal

Ratio Decidendi

The New Appeal is an abuse of process because it seeks to relitigate the same subject matter after the first appeal was struck out for procedural failures attributable to the appellant's representative. There is no special reason to depart from the general rule that the client bears the consequences of their representative's failures. Reliance on an incompetent adviser does not justify a second appeal.

Court Disposition

Appeal struck out

Orders

  • The New Appeal is struck out under Rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.