Kaljinder Singh Kalay v The Commissioners for HMRC

Kaljinder Singh Kalay v The Commissioners for HMRC

The First-tier Tribunal has no jurisdiction to consider a late claim for EIS income tax relief or to supervise HMRC’s discretion in such matters. The appeal against the closure notice has no reasonable prospect of success because a valid claim for EIS income tax relief was not made within the statutory time-limit,...

Source-derived case information.

Parties
Appellant: Kaljinder Singh Kalay; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
15 November 2024
Procedural Posture
Tax Appeal / Preliminary Issue—application to Strike Out Appeal
Outcome
Appeal struck out
Legal Topics
Enterprise Investment Scheme, Income Tax Relief, Jurisdiction of First Tier Tribunal, Late Claims, Closure Notice, Capital Gains Tax Exemption
Tax Law Enterprise Investment Scheme Income Tax Relief Jurisdiction of First Tier Tribunal Late Claims Closure Notice Capital Gains Tax Exemption

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Parties

Kaljinder Singh Kalay

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Preliminary Issue—application to Strike Out Appeal

Legal Issues

  1. 1 Whether the First-tier Tribunal has jurisdiction to consider a late claim for EIS income tax relief
  2. 2 Whether the appeal against the closure notice has any reasonable prospects of success
  3. 3 Whether a valid claim for EIS income tax relief was made and the meaning of 'an amount attributable to' in s 150A(2) of the Taxes and Chargeable Gains Act 1992

Ratio Decidendi

The First-tier Tribunal has no jurisdiction to consider a late claim for EIS income tax relief or to supervise HMRC’s discretion in such matters. The appeal against the closure notice has no reasonable prospect of success because a valid claim for EIS income tax relief was not made within the statutory time-limit, and such a claim is a prerequisite for CGT exemption under s 150A(2) TCGA 1992.

Court Disposition

Appeal struck out

Orders

  • The appeal against HMRC’s refusal to admit a late claim for EIS income tax relief is struck out for want of jurisdiction.
  • The appeal against the closure notice is struck out for having no reasonable prospects of success.