Curtis v Revenue And Customs (INCOME TAX - procedure - application for strike out - jurisdiction) [2025] UKFTT 1605 (TC) (22 December 2025)

Curtis v Revenue And Customs (INCOME TAX - procedure - application for strike out - jurisdiction) [2025] UKFTT 1605 (TC) (22 December 2025)

Notice of appeal must be given to HMRC before an appeal can be notified to the Tribunal. The May 2023 appeals were notified to the Tribunal before notice was deemed delivered to HMRC, so the Tribunal lacked jurisdiction and must strike them out. The November 2023 appeals followed valid notice to HMRC and were not late, so they may proceed.

Citation
[2025] UKFTT 1605
Parties
Appellant: Mark Curtis; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 December 2025
Procedural Posture
Income Tax Appeal / Application for Strike Out and Application for Permission to Bring a Late Appeal
Outcome
May 2023 appeals struck out for lack of jurisdiction; November 2023 appeals to proceed.
Legal Topics
Income Tax Procedure, Jurisdiction of Tribunal, Appeal Process, Late Appeals, Strike Out Applications
Tax Law Administrative Law Income Tax Procedure Jurisdiction of Tribunal Appeal Process Late Appeals Strike Out Applications

Case Brief

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Parties

Mark Curtis

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / Application for Strike Out and Application for Permission to Bring a Late Appeal

Legal Issues

  1. 1 Whether notice of appeal must be given to HMRC before notifying the Tribunal
  2. 2 Whether the May 2023 appeals were validly made to HMRC before being notified to the Tribunal
  3. 3 Whether the November 2023 appeals were late or invalid

Ratio Decidendi

Notice of appeal must be given to HMRC before an appeal can be notified to the Tribunal. The May 2023 appeals were notified to the Tribunal before notice was deemed delivered to HMRC, so the Tribunal lacked jurisdiction and must strike them out. The November 2023 appeals followed valid notice to HMRC and were not late, so they may proceed.

Court Disposition

May 2023 appeals struck out for lack of jurisdiction; November 2023 appeals to proceed.

Orders

  • May 2023 appeals struck out under Rule 8(2) for lack of jurisdiction.
  • Application to strike out November 2023 appeals refused.