Moscal v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC)
Moscal v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC) [2026] UKFTT 640 (TC) (29 April 2026)
The First-tier Tribunal struck out a tax appeal because the appellant had not first notified HMRC of the appeal, so the Tribunal lacked jurisdiction.
- Jurisdiction
- Appeal notification requirements
- Strike out applications
- Tax-procedure
- Tribunal-jurisdiction
- Appeal-notice-requirements