Mark Curtis v The Commissioners for HMRC

Mark Curtis v The Commissioners for HMRC

Notice of appeal must be given to HMRC before an appeal can be notified to the Tribunal. The May 2023 appeals were submitted to the Tribunal before HMRC received notice, so they are struck out for lack of jurisdiction. The November 2023 appeals were not late as notice was deemed delivered to HMRC in time; therefore, they are not struck out and will proceed.

Parties
Appellant: Mark Curtis; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
01 May 2026
Procedural Posture
Income Tax Appeal / Ruling on Strike Out Application and Late Appeal Application
Outcome
May 2023 appeals struck out for lack of jurisdiction; November 2023 appeals allowed to proceed.
Legal Topics
Jurisdiction, Appeals, Strike Out, Late Appeal, Notice Requirements
Tax Law Civil Procedure Jurisdiction Appeals Strike Out Late Appeal Notice Requirements

Case Brief

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Parties

Mark Curtis

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / Ruling on Strike Out Application and Late Appeal Application

Legal Issues

  1. 1 Whether notice of appeal must be given to HMRC before notifying the Tribunal
  2. 2 Whether the May 2023 appeals should be struck out for lack of jurisdiction
  3. 3 Whether the November 2023 appeals were late and should be struck out

Ratio Decidendi

Notice of appeal must be given to HMRC before an appeal can be notified to the Tribunal. The May 2023 appeals were submitted to the Tribunal before HMRC received notice, so they are struck out for lack of jurisdiction. The November 2023 appeals were not late as notice was deemed delivered to HMRC in time; therefore, they are not struck out and will proceed.

Court Disposition

May 2023 appeals struck out for lack of jurisdiction; November 2023 appeals allowed to proceed.

Orders

  • May 2023 appeals struck out under Rule 8(2) for lack of jurisdiction.
  • Application to strike out November 2023 appeals refused.