Ellis v Revenue and Customs (Self-employment income support scheme - claim made incorrectly - assessment for income tax) [2024] UKFTT 161 (TC) (26 February 2024)

Ellis v Revenue and Customs (Self-employment income support scheme - claim made incorrectly - assessment for income tax) [2024] UKFTT 161 (TC) (26 February 2024)

The appellant was not entitled to SEISS payments as he was not trading as a sole trader at the relevant time; HMRC's assessment was validly raised under the statutory provisions; the Tribunal has no jurisdiction to consider arguments of fairness or legitimate expectation in this context.

Source-derived case information.

Citation
[2024] UKFTT 161 (TC)
Parties
Appellant: Shane Ellis; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
26 February 2024
Procedural Posture
Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal dismissed; assessment upheld
Legal Topics
Self Employment Income Support Scheme (seiss), Income Tax Assessment, Jurisdiction of Tribunal, Legitimate Expectation, Public Law Arguments
Tax Law Administrative Law Self Employment Income Support Scheme (seiss) Income Tax Assessment Jurisdiction of Tribunal Legitimate Expectation Public Law Arguments

Source-derived case record

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Parties

Shane Ellis

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Decision

Legal Issues

  1. 1 Whether the appellant was entitled to SEISS payments
  2. 2 Whether HMRC's assessment for income tax was validly raised
  3. 3 Whether the Tribunal has jurisdiction to consider fairness or legitimate expectation arguments

Ratio Decidendi

The appellant was not entitled to SEISS payments as he was not trading as a sole trader at the relevant time; HMRC's assessment was validly raised under the statutory provisions; the Tribunal has no jurisdiction to consider arguments of fairness or legitimate expectation in this context.

Court Disposition

Appeal dismissed; assessment upheld

Orders

  • The appeal is dismissed.
  • The assessment of £14,070 is upheld.