James Hall v The Commissioners for HMRC

James Hall v The Commissioners for HMRC

A Joint and Several Liability Notice under Schedule 13 Finance Act 2020 is a criminal charge for Article 6 ECHR purposes. Accordingly, HMRC bears the burden of proof to establish the statutory conditions for issuing and maintaining the JSLN. The Tribunal has jurisdiction to consider public law arguments, including proportionality and irrationality, in determining whether the JSLN should be set aside. Grounds 4 and 5 are not so unarguable as to warrant strike out at this stage.

Parties
Appellant: James Hall; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
29 January 2026
Procedural Posture
Tax Appeal / Interlocutory Applications—burden of Proof and Strike Out
Outcome
Appellant’s application allowed; HMRC’s strike out applications refused.
Legal Topics
Joint and Several Liability Notice, Burden of Proof, Article 6 ECHR, Proportionality, Jurisdiction of Tribunal, Strike Out Applications
Tax Law Human Rights Law Administrative Law Joint and Several Liability Notice Burden of Proof Article 6 ECHR Proportionality Jurisdiction of Tribunal +1 more

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Parties

James Hall

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Interlocutory Applications—burden of Proof and Strike Out

Legal Issues

  1. 1 Whether a Joint and Several Liability Notice (JSLN) is a criminal charge for Article 6 ECHR purposes
  2. 2 Who bears the burden of proof in a JSLN appeal
  3. 3 Whether the Tribunal has jurisdiction to hear public law arguments (proportionality, irrationality, failure to follow guidance)

Ratio Decidendi

A Joint and Several Liability Notice under Schedule 13 Finance Act 2020 is a criminal charge for Article 6 ECHR purposes. Accordingly, HMRC bears the burden of proof to establish the statutory conditions for issuing and maintaining the JSLN. The Tribunal has jurisdiction to consider public law arguments, including proportionality and irrationality, in determining whether the JSLN should be set aside. Grounds 4 and 5 are not so unarguable as to warrant strike out at this stage.

Court Disposition

Appellant’s application allowed; HMRC’s strike out applications refused.

Orders

  • Directions of 13 March 2025 set aside and replaced with those proposed by the Appellant, subject to agreement on dates within 7 days.
  • HMRC to serve witness evidence and skeleton argument first.