Abidi v Revenue and Customs (PROCEDURE - application to strike out appeal under rule 8(3)(c) of the Procedure Rules - appeal against closure notices and penalties - test to establish reasonable prospects of success - HMRC v Fairford Group & The First De Sales Ltd Partnership v HMRC considered and applied) [2025] UKFTT 863 (TC) (17 July 2025)

Abidi v Revenue and Customs (PROCEDURE - application to strike out appeal under rule 8(3)(c) of the Procedure Rules - appeal against closure notices and penalties - test to establish reasonable prospects of success - HMRC v Fairford Group & The First De Sales Ltd Partnership v HMRC considered and applied) [2025] UKFTT 863 (TC) (17 July 2025)

The appeal was struck out because the Appellant failed to provide any credible or timely evidence to support his claims that payments were deductible reimbursed expenses. The Appellant's assertions were bare, unsupported, and not particularised. He repeatedly failed to comply with Tribunal directions, did not explain or substantiate late evidence, and could not demonstrate a realistic prospect of success. The Tribunal found HMRC's evidence unchallenged and accepted it. The Appellant's case was vague, incoherent, and ill-founded, and allowing it to proceed would be a waste of resources.

Citation
[2025] UKFTT 863
Parties
Appellant: Arif Abidi; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
17 July 2025
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Application to Strike Out Appeal Under Rule 8(3)(c) of the Tribunal Procedure (first Tier Tribunal) (tax Chamber) Rules 2009
Outcome
Appeal struck out
Legal Topics
Strike Out Applications, Income Tax Assessments, Penalties for Inaccuracies, Deductibility of Expenses, Tribunal Procedure, Burden of Proof, Case Management Directions
Tax Law Civil Procedure Strike Out Applications Income Tax Assessments Penalties for Inaccuracies Deductibility of Expenses Tribunal Procedure Burden of Proof +1 more

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Parties

Arif Abidi

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Application to Strike Out Appeal Under Rule 8(3)(c) of the Tribunal Procedure (first Tier Tribunal) (tax Chamber) Rules 2009

Legal Issues

  1. 1 Whether the appeal against closure notices and penalties has a reasonable prospect of success under rule 8(3)(c) of the Procedure Rules
  2. 2 Whether the Appellant provided sufficient evidence to support claims that payments were deductible reimbursed expenses under s 336 ITEPA 2003
  3. 3 Whether penalties for deliberate and careless inaccuracies were properly imposed

Ratio Decidendi

The appeal was struck out because the Appellant failed to provide any credible or timely evidence to support his claims that payments were deductible reimbursed expenses. The Appellant's assertions were bare, unsupported, and not particularised. He repeatedly failed to comply with Tribunal directions, did not explain or substantiate late evidence, and could not demonstrate a realistic prospect of success. The Tribunal found HMRC's evidence unchallenged and accepted it. The Appellant's case was vague, incoherent, and ill-founded, and allowing it to proceed would be a waste of resources.

Court Disposition

Appeal struck out

Orders

  • The Appellant's appeal is struck out under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.