Hall v Revenue and Customs (PROCEDURE - STRIKE OUT) [2026] UKFTT 124 (TC) (13 January 2026)

Hall v Revenue and Customs (PROCEDURE - STRIKE OUT) [2026] UKFTT 124 (TC) (13 January 2026)

A Joint and Several Liability Notice under Schedule 13 Finance Act 2020 constitutes a criminal charge for Article 6 ECHR purposes. Accordingly, HMRC bears the burden of proving the statutory conditions for issuing and maintaining a JSLN. The Tribunal has jurisdiction to consider public law arguments, including...

Source-derived case information.

Citation
[2026] UKFTT 124
Parties
Appellant: James Hall; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 January 2026
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Interlocutory Applications—burden of Proof and Strike Out
Outcome
Appellant's application to amend directions allowed; HMRC's strike out applications refused.
Legal Topics
Joint and Several Liability Notice (jsln), Burden of Proof, Article 6 ECHR (right to Fair Trial), Article 1 Protocol 1 ECHR (property Rights), Proportionality, Irrationality, Tribunal Jurisdiction, Strike Out Applications
Tax Law Human Rights Law Administrative Law Joint and Several Liability Notice (jsln) Burden of Proof Article 6 ECHR (right to Fair Trial) Article 1 Protocol 1 ECHR (property Rights) Proportionality +3 more

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Parties

James Hall

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Interlocutory Applications—burden of Proof and Strike Out

Legal Issues

  1. 1 Is a Joint and Several Liability Notice (JSLN) a criminal charge for Article 6 ECHR purposes?
  2. 2 Who bears the burden of proof in an appeal against a JSLN?
  3. 3 Does the Tribunal have jurisdiction to hear public law arguments (proportionality, irrationality, breach of guidance) in JSLN appeals?

Ratio Decidendi

A Joint and Several Liability Notice under Schedule 13 Finance Act 2020 constitutes a criminal charge for Article 6 ECHR purposes. Accordingly, HMRC bears the burden of proving the statutory conditions for issuing and maintaining a JSLN. The Tribunal has jurisdiction to consider public law arguments, including proportionality and irrationality, in JSLN appeals. Grounds alleging irrationality and breach of guidance are arguable and should not be struck out at this stage.

Court Disposition

Appellant's application to amend directions allowed; HMRC's strike out applications refused.

Orders

  • Directions amended: HMRC to serve witness evidence and skeleton argument first.
  • HMRC's application to strike out grounds 3–5 for want of jurisdiction refused.