McMahon v Revenue and Customs (INCOME TAX - application to bar HMRC - fair trial issue raised in the application as a ground of appeal) [2025] UKFTT 1064 (TC) (28 August 2025)

McMahon v Revenue and Customs (INCOME TAX - application to bar HMRC - fair trial issue raised in the application as a ground of appeal) [2025] UKFTT 1064 (TC) (28 August 2025)

HMRC's case has a realistic prospect of success at a full hearing; the validity of the discovery assessments and the fair trial issue require full evidential investigation and cannot be determined summarily. The appellant's barring application is rejected as HMRC have not failed to cooperate and there is no...

Source-derived case information.

Citation
[2025] UKFTT 1064
Parties
Appellant: Sean McMahon; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
28 August 2025
Procedural Posture
Income Tax Appeal / Application to Bar HMRC From Proceedings (rule 8)
Outcome
Barring application rejected; appeal to proceed to full hearing.
Legal Topics
Discovery Assessments, Contractor Loan Schemes, Fair Trial Rights, Article 6 ECHR, Strike Out Applications, Tribunal Procedure
Tax Law Administrative Law Human Rights Discovery Assessments Contractor Loan Schemes Fair Trial Rights Article 6 ECHR Strike Out Applications +1 more

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Parties

Sean McMahon

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / Application to Bar HMRC From Proceedings (rule 8)

Legal Issues

  1. 1 Whether HMRC should be barred from proceedings due to alleged unfair trial and delay
  2. 2 Whether discovery assessments issued by HMRC are valid
  3. 3 Whether delay by HMRC constitutes an abuse of process justifying strike out

Ratio Decidendi

HMRC's case has a realistic prospect of success at a full hearing; the validity of the discovery assessments and the fair trial issue require full evidential investigation and cannot be determined summarily. The appellant's barring application is rejected as HMRC have not failed to cooperate and there is no jurisdictional bar. The fair trial issue was not properly pleaded and must be formally applied for if it is to be considered at the substantive hearing.

Court Disposition

Barring application rejected; appeal to proceed to full hearing.

Orders

  • Appellant may apply within 28 days to amend grounds of appeal to include fair trial issue.
  • HMRC to submit statement of case within 60 days of final determination of any such application.