Hannigan v The Commissioners for Revenue & Customs [2009] UKFTT 334 (TC) (19 November 2009)

Hannigan v The Commissioners for Revenue & Customs [2009] UKFTT 334 (TC) (19 November 2009)

The Tribunal has no jurisdiction to hear an appeal where the relevant tax assessments and NICs claims have been withdrawn prior to the appeal being made. Section 32 TMA 1970 does not apply as there was no double assessment. The Tribunal can only allow the appeal to the extent of the withdrawn Class 2 NICs claim; all other proceedings are struck out.

Citation
[2009] UKFTT 334
Parties
Appellant: Joseph Hannigan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
19 November 2009
Procedural Posture
Tax Appeal / Jurisdictional Hearing and Disposition
Outcome
Appeal allowed in part; otherwise struck out
Legal Topics
Income Tax, National Insurance Contributions, Bankruptcy, Tribunal Jurisdiction, Withdrawal of Assessments
Tax Law Insolvency Law Income Tax National Insurance Contributions Bankruptcy Tribunal Jurisdiction Withdrawal of Assessments

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Parties

Joseph Hannigan

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Jurisdictional Hearing and Disposition

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear an appeal after HMRC assessments and claims have been withdrawn
  2. 2 Whether s 32 Taxes Management Act 1970 applies to the appellant's circumstances
  3. 3 Whether the Tribunal can adjudicate on procedural irregularities by HMRC

Ratio Decidendi

The Tribunal has no jurisdiction to hear an appeal where the relevant tax assessments and NICs claims have been withdrawn prior to the appeal being made. Section 32 TMA 1970 does not apply as there was no double assessment. The Tribunal can only allow the appeal to the extent of the withdrawn Class 2 NICs claim; all other proceedings are struck out.

Court Disposition

Appeal allowed in part; otherwise struck out

Orders

  • The appeal in respect of the Class 2 national insurance contributions from May 1999 to May 2005 is allowed.
  • In all other respects the proceedings of this appeal are struck out.