Thomas v Revenue And Customs (Application to Strike Out) [2021] UKFTT 224 (TC) (8 June 2021)

Thomas v Revenue And Customs (Application to Strike Out) [2021] UKFTT 224 (TC) (8 June 2021)

The Tribunal has no jurisdiction to hear Mr Thomas's appeal because statute does not confer a right of appeal against HMRC's refusal to allow a late amendment to an SDLT return by the taxpayer. None of the categories in paragraph 35 of Schedule 10 to the Finance Act 2003 apply to the circumstances of Mr Thomas's case.

Citation
[2021] UKFTT 224
Parties
Appellant: David Thomas; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 June 2021
Procedural Posture
Application to Strike Out (tax Appeal) / First Tier Tribunal (tax Chamber) Decision on Strike Out Application
Outcome
Appeal struck out for want of jurisdiction
Legal Topics
Stamp Duty Land Tax, Jurisdiction of Tribunal, Right of Appeal, Statutory Time Limits
Tax Law Stamp Duty Land Tax Jurisdiction of Tribunal Right of Appeal Statutory Time Limits

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Parties

David Thomas

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application to Strike Out (tax Appeal) / First Tier Tribunal (tax Chamber) Decision on Strike Out Application

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear an appeal against HMRC's refusal to allow a late amendment to an SDLT return
  2. 2 Whether statute confers a right of appeal in these circumstances

Ratio Decidendi

The Tribunal has no jurisdiction to hear Mr Thomas's appeal because statute does not confer a right of appeal against HMRC's refusal to allow a late amendment to an SDLT return by the taxpayer. None of the categories in paragraph 35 of Schedule 10 to the Finance Act 2003 apply to the circumstances of Mr Thomas's case.

Court Disposition

Appeal struck out for want of jurisdiction

Orders

  • The proceedings are struck out in accordance with Rule 8(2)(a) of the Tribunal Rules.