Sean McMahon v The Commissioners for HMRC

Sean McMahon v The Commissioners for HMRC

HMRC's case has a realistic prospect of success and is not fanciful. The validity of the discovery assessments and the fair trial issue require a full hearing with evidence. The appellant's fair trial ground was not properly pleaded and cannot be determined at this stage. There is no basis to bar HMRC from further participation in the proceedings.

Parties
Appellant: Sean McMahon; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
09 August 2025
Procedural Posture
Income Tax Appeal / Interlocutory Application (barring Application)
Outcome
Barring application rejected; appeal to proceed to full hearing.
Legal Topics
Discovery Assessments, Fair Trial Rights, Strike Out Applications, Contractor Loan Schemes, Article 6 ECHR
Tax Law Administrative Law Discovery Assessments Fair Trial Rights Strike Out Applications Contractor Loan Schemes Article 6 ECHR

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Parties

Sean McMahon

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / Interlocutory Application (barring Application)

Legal Issues

  1. 1 Whether HMRC should be barred from proceedings due to alleged inordinate and inexcusable delay prejudicing the appellant's right to a fair trial
  2. 2 Whether the discovery assessments are defective and invalid in law

Ratio Decidendi

HMRC's case has a realistic prospect of success and is not fanciful. The validity of the discovery assessments and the fair trial issue require a full hearing with evidence. The appellant's fair trial ground was not properly pleaded and cannot be determined at this stage. There is no basis to bar HMRC from further participation in the proceedings.

Court Disposition

Barring application rejected; appeal to proceed to full hearing.

Orders

  • Appellant to apply within 28 days to amend grounds of appeal if he wishes to plead the fair trial issue.
  • HMRC to submit statement of case within 60 days of final determination of any application to amend grounds of appeal.