TC09553 - [2025] UKFTT 00705 (TC)

As noted above, HMRC filed an application seeking to have this appeal struck out. In making this application, HMRC argue that the FTT has no jurisdiction and so the appeal must be struck out under Tribunal Rule 8(2)(a) or, alternatively, that there are no reasonable prospects of the Appellant’s case succeeding, so the appeal should be struck out under Tribunal Rule 8(3)(c).

The basis for both of these submissions appears to be HMRC’s stance that the assessment was made on 27 June 2023 (a point clearly not accepted by the Appellant) and the Appellant’s references to HMRC’s guidance. HMRC state in their strike out application that “there is no right of appeal to internal procedures”.

HMRC are correct that the FTT has no jurisdiction to consider matters that are more properly the subject of application to the Administrative Division of the High Court; for example, the FTT cannot consider arguments such as a legitimate expectation that HMRC would follow a published policy. However, the Appellant has made clear that the basis on which it is making this appeal is a challenge to the date on which the assessment was actually made. That is a combined question of fact and law. The FTT has jurisdiction to decide when the disputed assessment was made (just as it had in the many cases cited below). Therefore, HMRC’s application for this appeal to be struck out under Tribunal Rule 8(2)(a) is refused.

The second limb of HMRC’s application is made on the basis that the Appellant has no reasonable prospects of being successful. I do not agree that this is the case. The date on which the disputed assessment was made will be determined on the basis of the evidence before the FTT. It will rarely be appropriate for the FTT to prejudge its own conclusions before it has examined that evidence. That is particularly so when, as here, HMRC has the onus of proof. Therefore, HMRC’s application for this appeal to be struck out under Tribunal rule 8(3)(c) is also refused.

Having refused HMRC’s application to strike out this appeal, I now consider the substantive appeal before the FTT.