Allan v Revenue & Customs [2013] UKFTT 142 (TC) (12 February 2013)

Allan v Revenue & Customs [2013] UKFTT 142 (TC) (12 February 2013)

The appeal had no reasonable prospect of success because the Court of Appeal's decision in Irving v HMRC is binding and not per incuriam, and s396 ITEPA 2003 does not infringe Article 1 Protocol 1 ECHR as it falls within the margin of appreciation afforded to States. The Tribunal found no basis for the argument that the provision was egregious or arbitrary.

Citation
[2013] UKFTT 142
Parties
Appellant: Mark Allan; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
12 February 2013
Procedural Posture
Application to Strike Out (tax Appeal) / First Tier Tribunal (tax Chamber) Application to Strike Out Appeal Under Rule 8(3)(c)
Outcome
Appeal struck out
Legal Topics
Discovery Assessment, Employment Income Taxation, European Convention on Human Rights, Article 1 Protocol 1, Strike Out Applications, Per Incuriam Doctrine
Tax Law Human Rights Law Discovery Assessment Employment Income Taxation European Convention on Human Rights Article 1 Protocol 1 Strike Out Applications Per Incuriam Doctrine

Case Brief

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Parties

Mark Allan

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application to Strike Out (tax Appeal) / First Tier Tribunal (tax Chamber) Application to Strike Out Appeal Under Rule 8(3)(c)

Legal Issues

  1. 1 Whether the appeal should be struck out under Rule 8(3)(c) for having no reasonable prospect of success
  2. 2 Whether the Court of Appeal decision in Irving v HMRC was per incuriam for failing to consider Convention rights
  3. 3 Whether s396 ITEPA 2003 as interpreted infringes Article 1 Protocol 1 ECHR

Ratio Decidendi

The appeal had no reasonable prospect of success because the Court of Appeal's decision in Irving v HMRC is binding and not per incuriam, and s396 ITEPA 2003 does not infringe Article 1 Protocol 1 ECHR as it falls within the margin of appreciation afforded to States. The Tribunal found no basis for the argument that the provision was egregious or arbitrary.

Court Disposition

Appeal struck out

Orders

  • The appeal is struck out under Rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.