Thomas Merlin Ash v The Commissioners for HMRC

Thomas Merlin Ash v The Commissioners for HMRC

The appellant was not self-employed at the relevant times and was not a qualifying individual under the SEISS scheme. HMRC raised a valid assessment within the statutory time limits. The First-tier Tribunal has no jurisdiction to consider public law grounds such as legitimate expectation; its powers are limited to the statutory framework. The assessment must stand good as the appellant was not overcharged and no other ground for allowing the appeal exists.

Parties
Appellant: Thomas Merlin Ash; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
07 March 2023
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Self Employment Income Support Scheme (seiss), Jurisdiction of First Tier Tribunal, Legitimate Expectation, Recovery of Coronavirus Support Payments
Tax Law Administrative Law Self Employment Income Support Scheme (seiss) Jurisdiction of First Tier Tribunal Legitimate Expectation Recovery of Coronavirus Support Payments

Case Brief

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Parties

Thomas Merlin Ash

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant was self-employed and eligible for SEISS support
  2. 2 Whether HMRC raised a valid assessment to recover the support
  3. 3 Whether the First-tier Tribunal has jurisdiction to consider public law concepts such as ‘legitimate expectation’

Ratio Decidendi

The appellant was not self-employed at the relevant times and was not a qualifying individual under the SEISS scheme. HMRC raised a valid assessment within the statutory time limits. The First-tier Tribunal has no jurisdiction to consider public law grounds such as legitimate expectation; its powers are limited to the statutory framework. The assessment must stand good as the appellant was not overcharged and no other ground for allowing the appeal exists.

Court Disposition

Appeal dismissed

Orders

  • Assessment raised by HMRC stands good
  • No penalties imposed