Kelly v Revenue and Customs (INCOME TAX - film schemes - partnership closure notices - consequential amendments - not appealable but could they be within s31(d) or s 32 TMA? - no on the facts - application to strike out appeals by appellant for lack of jurisdiction) [2025] UKFTT 852 (TC) (10 July 2025)

Kelly v Revenue and Customs (INCOME TAX - film schemes - partnership closure notices - consequential amendments - not appealable but could they be within s31(d) or s 32 TMA? - no on the facts - application to strike out appeals by appellant for lack of jurisdiction) [2025] UKFTT 852 (TC) (10 July 2025)

The tribunal has no jurisdiction to hear the appeal because the consequential amendment notice is not an appealable decision under section 31 TMA, and there was no valid claim and refusal under section 32 TMA prior to the appeal.

Citation
[2025] UKFTT 852 (TC)
Parties
Appellant: Michael Kelly; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 July 2025
Procedural Posture
Tax Appeal / Strike Out Application
Outcome
Appeal struck out for lack of jurisdiction
Legal Topics
Income Tax, Partnership Closure Notices, Consequential Amendments, Jurisdiction of Tribunal, Appeal Rights Under TMA
Tax Income Tax Partnership Closure Notices Consequential Amendments Jurisdiction of Tribunal Appeal Rights Under TMA

Case Brief

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Parties

Michael Kelly

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Strike Out Application

Legal Issues

  1. 1 Whether the tribunal has jurisdiction to hear an appeal against a consequential amendment notice under section 31 or section 32 TMA
  2. 2 Whether the consequential amendment notice constitutes an appealable decision
  3. 3 Whether a claim and refusal under section 32 TMA occurred

Ratio Decidendi

The tribunal has no jurisdiction to hear the appeal because the consequential amendment notice is not an appealable decision under section 31 TMA, and there was no valid claim and refusal under section 32 TMA prior to the appeal.

Court Disposition

Appeal struck out for lack of jurisdiction

Orders

  • HMRC's application to strike out the appeal is allowed
  • The appellant's appeal is struck out