Ashworth v Revenue & Customs [2011] UKFTT 796 (TC) (06 December 2011)

The Tribunal dismissed the appeal for lack of jurisdiction, holding that it cannot determine claims for compensation for maladministration by HMRC officials.

Citation: [2011] UKFTT 796 (TC)
Parties: Appellant: Mr David Ashworth; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 06 December 2011
Procedural Posture: Appeal / First Tier Tribunal (tax) Decision
Outcome: Appeal dismissed for lack of jurisdiction
Legal Topics: National Insurance Contributions, Tribunal Jurisdiction, Maladministration, Compensation Claims

Tax Law Administrative Law National Insurance Contributions Tribunal Jurisdiction Maladministration Compensation Claims

Case Brief

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Parties

Mr David Ashworth

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax) Decision

Legal Issues

1 Whether the Tribunal has jurisdiction to determine a claim for compensation for maladministration by HMRC officials

Ratio Decidendi

The Tribunal dismissed the appeal for lack of jurisdiction, holding that it cannot determine claims for compensation for maladministration by HMRC officials.

Court Disposition

Appeal dismissed for lack of jurisdiction