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Heading
Neutral Citation: [2025] UKFTT 01064 (TC)
Case Number: TC09623
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal reference: TC/2024/03371
INCOME TAX – application to bar HMRC – fair trial issue raised in the application as a ground of appeal - application rejected – directions given
Heard on: 12 August 2025
Judgment date: 28 August 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
Between
SEAN MCMAHON
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Tom Dyer of Ascot Tax
For the Respondents: Daniel Hopkins litigator of HM Revenue and Customs’ Solicitor’s Office
DECISION
- Heading
- Introduction
- THE FACTUAL BACKGROUND
- DISCUSSION
- Submissions
- HMRC are in breach of their obligations under the taxpayer’s charter on which the appellant is entitled to rely
- The best approach to evidence is to rely on documents, but these are no no longer obtainable
- There were significant changes to the tax landscape in this area, given Rangers and Hoey , and the issues around the imposition of the loan charge. These needed to be clarified before these appeals co
- There has been no delay since the submission of the appeal to the tribunal
- There is no evidence that HMRC have failed to cooperate with the tribunal in furtherance of the overriding objective
- Staleness is not relevant in this context. This is not a situation where an assessing officer has sat on discovery before issuing the assessment. Furthermore, given the decision in HMRC v Tooth [2021]
- My view
- Pleading the fair trial issue
- Conclusions