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 on the validity of the discovery assessments and the fair trial issue; the appellant's arguments do not justify barring HMRC at this stage, as the issues require full investigation at trial and have not been formally pleaded in the grounds of appeal.

Source-derived case information.

Citation
[2025] UKFTT 1064 (TC)
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 Under Rule 8; Interlocutory Decision
Outcome
Application to bar HMRC rejected; appeal to proceed to full hearing.
Legal Topics
Discovery Assessments, Contractor Loan Schemes, Fair Trial Rights, Strike Out Applications, Article 6 ECHR, Tribunal Procedure
Tax Law Administrative Law Human Rights Discovery Assessments Contractor Loan Schemes Fair Trial Rights Strike Out Applications Article 6 ECHR +1 more

Source-derived case record

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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 Under Rule 8; Interlocutory Decision

Legal Issues

  1. 1 Whether HMRC should be barred from proceedings due to alleged unfair trial resulting from delay
  2. 2 Whether discovery assessments issued by HMRC are valid

Ratio Decidendi

HMRC's case has a realistic prospect of success on the validity of the discovery assessments and the fair trial issue; the appellant's arguments do not justify barring HMRC at this stage, as the issues require full investigation at trial and have not been formally pleaded in the grounds of appeal.

Court Disposition

Application to bar HMRC rejected; appeal to proceed to full hearing.

Orders

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