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 (JSLN) under Schedule 13 Finance Act 2020 is a criminal charge for Article 6 ECHR purposes. Accordingly, HMRC bears the burden of proof to establish the statutory conditions for issuing and maintaining a JSLN. The Tribunal has jurisdiction to consider public law arguments, including proportionality and irrationality, in appeals against JSLNs. Grounds 4 and 5 of the Appellant's appeal are arguable and should not be struck out at this stage.

Citation
[2026] UKFTT 124 (TC)
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: Amendment of Directions and Strike Out of Grounds
Outcome
Appellant's application to amend directions allowed; HMRC's strike out application 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: Amendment of Directions and Strike Out of Grounds

Legal Issues

  1. 1 Whether a Joint and Several Liability Notice (JSLN) is a criminal charge for Article 6 ECHR purposes
  2. 2 Who bears the burden of proof in JSLN appeals
  3. 3 Whether the Tribunal has jurisdiction to hear public law arguments (proportionality, irrationality, failure to follow guidance)

Ratio Decidendi

A Joint and Several Liability Notice (JSLN) under Schedule 13 Finance Act 2020 is a criminal charge for Article 6 ECHR purposes. Accordingly, HMRC bears the burden of proof to establish the statutory conditions for issuing and maintaining a JSLN. The Tribunal has jurisdiction to consider public law arguments, including proportionality and irrationality, in appeals against JSLNs. Grounds 4 and 5 of the Appellant's appeal are arguable and should not be struck out at this stage.

Court Disposition

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

Orders

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