Andrew Howard Parnham & Anor v The Commissioners for HMRC

Andrew Howard Parnham & Anor v The Commissioners for HMRC

The FTT was entitled to find that a fair hearing was not impossible despite delay, as difficulties in recollection and evidence did not preclude a just determination. Debarment or stay requires fault or abuse by a party, which was not established. HMRC’s strike out application was correctly refused as it sought to relitigate an issue already finally determined in prior FTT proceedings, constituting an abuse of process.

Parties
Appellant/respondent: Andrew Howard Parnham; Appellant/respondent: Mark Wild; Respondent/appellant: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
29 November 2023
Procedural Posture
Tax Appeal / Appeal and Cross Appeal From First Tier Tribunal Preliminary Issues Decision
Outcome
appeal and cross-appeal dismissed
Legal Topics
Excise Duty, Joint and Several Liability, Abuse of Process, Fair Hearing, Strike Out Applications, Case Management, Burden of Proof
Tax Law Administrative Law Excise Duty Joint and Several Liability Abuse of Process Fair Hearing Strike Out Applications Case Management +1 more

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Parties

Andrew Howard Parnham

Appellant/respondent

Mark Wild

Appellant/respondent

The Commissioners for His Majesty’s Revenue and Customs

Respondent/appellant

Procedural Posture

Tax Appeal / Appeal and Cross Appeal From First Tier Tribunal Preliminary Issues Decision

Legal Issues

  1. 1 Whether the First-tier Tribunal erred in refusing to bar HMRC or stay proceedings indefinitely due to passage of time and inability to have a fair hearing
  2. 2 Whether the FTT erred in refusing HMRC’s strike out application based on prior factual findings in related proceedings
  3. 3 Whether the FTT misapplied the doctrine of abuse of process and the tribunal’s jurisdiction to stay or debar

Ratio Decidendi

The FTT was entitled to find that a fair hearing was not impossible despite delay, as difficulties in recollection and evidence did not preclude a just determination. Debarment or stay requires fault or abuse by a party, which was not established. HMRC’s strike out application was correctly refused as it sought to relitigate an issue already finally determined in prior FTT proceedings, constituting an abuse of process.

Court Disposition

appeal and cross-appeal dismissed

Orders

  • Appellants’ appeal against refusal to bar HMRC dismissed
  • HMRC’s cross-appeal against refusal to strike out appellants’ case dismissed