Wright v Revenue & Customs [2009] UKFTT 227 (TC) (20 August 2009)

Wright v Revenue & Customs [2009] UKFTT 227 (TC) (20 August 2009)

The decision was set aside because procedural irregularities occurred, including failure by HMRC to comply with Management Directions, lack of proper notification and opportunity for the Appellant to object to transfer, and the hearing in London prevented the Appellant from having assistance. The interests of justice required a re-hearing.

Citation
[2009] UKFTT 227 (TC)
Parties
Appellant: Philip John Wright; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
20 August 2009
Procedural Posture
Income Tax and Contributions Appeal / Application to Set Aside Tribunal Decision After Hearing in Appellant's Absence
Outcome
Decision set aside; appeal to be re-heard by First-tier Tribunal in Colchester.
Legal Topics
Income Tax, Employment Status, Procedural Irregularity, Tribunal Procedure
Tax Law Administrative Law Income Tax Employment Status Procedural Irregularity Tribunal Procedure

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Parties

Philip John Wright

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Income Tax and Contributions Appeal / Application to Set Aside Tribunal Decision After Hearing in Appellant's Absence

Legal Issues

  1. 1 Whether the Tribunal decision should be set aside due to procedural irregularity and absence of the Appellant
  2. 2 Whether the transfer of proceedings from General Commissioners to Special Commissioners was lawful
  3. 3 Whether interests of justice require a re-hearing

Ratio Decidendi

The decision was set aside because procedural irregularities occurred, including failure by HMRC to comply with Management Directions, lack of proper notification and opportunity for the Appellant to object to transfer, and the hearing in London prevented the Appellant from having assistance. The interests of justice required a re-hearing.

Court Disposition

Decision set aside; appeal to be re-heard by First-tier Tribunal in Colchester.

Orders

  • Application to set aside the decision released on 20 April 2009 is allowed.
  • Appeal to be listed for re-hearing by the First-tier Tribunal in Colchester.