Thomas Merlin Ash v Revenue And Customs [2023] UKFTT 272 (TC) (07 March 2023)

Thomas Merlin Ash v Revenue And Customs [2023] UKFTT 272 (TC) (07 March 2023)

The appellant was not eligible for SEISS as he was not self-employed during the relevant period, and HMRC validly raised an assessment to recover the grants. The First-tier Tribunal has no jurisdiction to consider legitimate expectation or public law arguments; its role is limited to determining whether the assessment was valid, in the correct amount, and within time. As these conditions were met and no overcharge was shown, the appeal must be dismissed.

Citation
[2023] UKFTT 272
Parties
Appellant: Thomas Merlin Ash; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
07 March 2023
Procedural Posture
Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Judgment
Outcome
Appeal dismissed
Legal Topics
Self Employment Income Support Scheme (seiss), Coronavirus Pandemic Support, Eligibility for Government Grants, Jurisdiction of First Tier Tribunal, Legitimate Expectation, Assessment and Recovery of Overpaid Grants
Tax Law Administrative Law Self Employment Income Support Scheme (seiss) Coronavirus Pandemic Support Eligibility for Government Grants Jurisdiction of First Tier Tribunal Legitimate Expectation Assessment and Recovery of Overpaid Grants

Case Brief

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Parties

Thomas Merlin Ash

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant was eligible for SEISS grants
  2. 2 Whether HMRC validly raised an assessment to recover SEISS payments
  3. 3 Whether the First-tier Tribunal has jurisdiction to consider public law concepts such as legitimate expectation

Ratio Decidendi

The appellant was not eligible for SEISS as he was not self-employed during the relevant period, and HMRC validly raised an assessment to recover the grants. The First-tier Tribunal has no jurisdiction to consider legitimate expectation or public law arguments; its role is limited to determining whether the assessment was valid, in the correct amount, and within time. As these conditions were met and no overcharge was shown, the appeal must be dismissed.

Court Disposition

Appeal dismissed

Orders

  • Assessment raised by HMRC in the sum of £14,070 stands good; appellant's appeal is dismissed.