Michael Kelly v The Commissioners for HMRC

Michael Kelly v The Commissioners for HMRC

The tribunal has no jurisdiction because the consequential amendment notice is not appealable under section 31 TMA, and there was no valid claim and refusal under section 32 TMA at the time of appeal.

Parties
Appellant: Michael Kelly; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
07 November 2025
Procedural Posture
Tax Appeal / Application to Strike Out for Lack of Jurisdiction
Outcome
Appeal struck out for lack of jurisdiction
Legal Topics
Jurisdiction of Tax Tribunal, Appeal Rights Under TMA, Consequential Amendments, Closure Notices, Double Assessment
Tax Law Jurisdiction of Tax Tribunal Appeal Rights Under TMA Consequential Amendments Closure Notices Double Assessment

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Parties

Michael Kelly

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application to Strike Out for Lack of Jurisdiction

Legal Issues

  1. 1 Whether the tribunal has jurisdiction to hear an appeal against a consequential amendment notice under section 31 or section 32 of the Taxes Management Act 1970

Ratio Decidendi

The tribunal has no jurisdiction because the consequential amendment notice is not appealable under section 31 TMA, and there was no valid claim and refusal under section 32 TMA at the time of appeal.

Court Disposition

Appeal struck out for lack of jurisdiction

Orders

  • HMRC's application to strike out the appeal is allowed
  • The appellant's appeal is struck out