MATTHEW EVANS v Revenue & Customs (Application to strike out - Tribunal Procedure - First-tier Tribunal) [2022] UKFTT 458 (TC) (06 December 2022)

MATTHEW EVANS v Revenue & Customs (Application to strike out - Tribunal Procedure - First-tier Tribunal) [2022] UKFTT 458 (TC) (06 December 2022)

The closure notice issued under section 28A TMA 1970 was valid as the amendments made corresponded to the entries in the 2006/07 return and did not require the tax repayment to be taken into account. Section 30 TMA 1970 is permissive, not mandatory, and does not preclude HMRC from using section 28A. Mr Evans’ argument that only section 30 could be used was rejected. The appeal had no reasonable prospect of success and was struck out.

Citation
[2022] UKFTT 458 (TC)
Parties
Appellant: Matthew Evans; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 December 2022
Procedural Posture
Application to Strike Out Tribunal Procedure First Tier Tribunal (tax Chamber) / Strike Out Application Hearing and Decision
Outcome
Appeal struck out
Legal Topics
Closure Notice, Self Assessment, Tax Repayment, Strike Out Application, Tribunal Procedure, Section 28 a TMA 1970, Section 30 TMA 1970
Tax Law Administrative Law Closure Notice Self Assessment Tax Repayment Strike Out Application Tribunal Procedure Section 28 a TMA 1970 +1 more

Case Brief

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Parties

Matthew Evans

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application to Strike Out Tribunal Procedure First Tier Tribunal (tax Chamber) / Strike Out Application Hearing and Decision

Legal Issues

  1. 1 Whether HMRC was entitled to issue a closure notice under section 28A TMA 1970 rather than an assessment under section 30 TMA 1970 for tax over-repayment
  2. 2 Whether the amendments made by the closure notice were valid under section 28A TMA 1970

Ratio Decidendi

The closure notice issued under section 28A TMA 1970 was valid as the amendments made corresponded to the entries in the 2006/07 return and did not require the tax repayment to be taken into account. Section 30 TMA 1970 is permissive, not mandatory, and does not preclude HMRC from using section 28A. Mr Evans’ argument that only section 30 could be used was rejected. The appeal had no reasonable prospect of success and was struck out.

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.