Hill v Revenue & Customs [2012] UKFTT 612 (TC) (26 September 2012)

Hill v Revenue & Customs [2012] UKFTT 612 (TC) (26 September 2012)

The First-tier Tribunal has no jurisdiction to consider appeals against HMRC's refusal to apply ESC A19, as there is no statutory right of appeal. Article 6 ECHR is not engaged in this context, and the appropriate remedy is judicial review, not a tribunal appeal.

Citation
[2012] UKFTT 612 (TC)
Parties
Appellant: Patrick Hill; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
26 September 2012
Procedural Posture
Income Tax Appeal / Jurisdictional Challenge/strike Out Application
Outcome
Appeal struck out for lack of jurisdiction
Legal Topics
PAYE Underpayment, Extra Statutory Concession A19, Jurisdiction of First Tier Tribunal, Article 6 ECHR, Judicial Review
Tax Law Administrative Law Human Rights PAYE Underpayment Extra Statutory Concession A19 Jurisdiction of First Tier Tribunal Article 6 ECHR Judicial Review

Case Brief

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Parties

Patrick Hill

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal / Jurisdictional Challenge/strike Out Application

Legal Issues

  1. 1 Whether the First-tier Tribunal has jurisdiction to consider HMRC's refusal to apply ESC A19
  2. 2 Whether refusal to apply ESC A19 is an appealable decision
  3. 3 Whether Article 6 ECHR is engaged in this context

Ratio Decidendi

The First-tier Tribunal has no jurisdiction to consider appeals against HMRC's refusal to apply ESC A19, as there is no statutory right of appeal. Article 6 ECHR is not engaged in this context, and the appropriate remedy is judicial review, not a tribunal appeal.

Court Disposition

Appeal struck out for lack of jurisdiction

Orders

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