Lambert v Revenue and Customs (Application to strike out appeal - Tribunal Procedure (FTT) (Tax Chamber) Rules 2009 rule 8(3)(c) - grounds of appeal sought to re-litigate matters previously determined on an appeal by the company of which the Appellant is the sole director - Hackett, Trees and Booth decisions considered and applied) [2025] UKFTT 1115 (TC) (16 September 2025)

Lambert v Revenue and Customs (Application to strike out appeal - Tribunal Procedure (FTT) (Tax Chamber) Rules 2009 rule 8(3)(c) - grounds of appeal sought to re-litigate matters previously determined on an appeal by the company of which the Appellant is the sole director - Hackett, Trees and Booth decisions considered and applied) [2025] UKFTT 1115 (TC) (16 September 2025)

The appeal was struck out because the grounds sought to re-litigate issues already determined in prior company proceedings where Mr Lambert, as sole director and witness, had the opportunity to present his case. This constitutes an abuse of process and has no reasonable prospect of success. Mental health and inability to pay do not provide a legal basis for cancelling or reducing the penalty.

Citation
[2025] UKFTT 1115
Parties
Appellant: Jade Lambert; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 September 2025
Procedural Posture
Tax Appeal (personal Liability Notice) / Application to Strike Out Appeal (first Tier Tribunal, Tax Chamber)
Outcome
Appeal struck out
Legal Topics
Personal Liability Notice, VAT Fraud, Abuse of Process, Strike Out Applications, Deliberate Inaccuracy Penalties, Finality of Litigation
Tax Law Administrative Law Personal Liability Notice VAT Fraud Abuse of Process Strike Out Applications Deliberate Inaccuracy Penalties Finality of Litigation

Case Brief

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Parties

Jade Lambert

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (personal Liability Notice) / Application to Strike Out Appeal (first Tier Tribunal, Tax Chamber)

Legal Issues

  1. 1 Whether the grounds of appeal amount to an abuse of process by seeking to re-litigate matters already determined in prior company proceedings
  2. 2 Whether the appeal has any reasonable prospect of success under Rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  3. 3 Whether mental health or inability to pay can constitute grounds for reducing or cancelling a penalty

Ratio Decidendi

The appeal was struck out because the grounds sought to re-litigate issues already determined in prior company proceedings where Mr Lambert, as sole director and witness, had the opportunity to present his case. This constitutes an abuse of process and has no reasonable prospect of success. Mental health and inability to pay do not provide a legal basis for cancelling or reducing the penalty.

Court Disposition

Appeal struck out

Orders

  • The appeal by Mr Lambert is struck out under Rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.
  • Mr Lambert may apply to set aside this decision within 28 days or seek permission to appeal to the Upper Tribunal within 56 days.