Upper Tribunal Tax and Chancery Chamber

[2024] UKUT 00321 (TCC)

Fecha: 22-Jul-2024

Grounds of appeal

Grounds of appeal

10.

The grounds for which permission is sought were set out by Dr Van Dellen in the paper application as follows:

(1)

the FTT erred by taking into account the merits of the appeal;

(2)

the FTT applied too high a threshold by referring to the need for a “compelling” case which is higher than the threshold of “more than just arguable”;

(3)

the Applicant’s case is not rather weak;

(4)

an appeal would need to consider whether HMRCs’ decision-making was proportionate;

(5)

the FTT has failed to take into account the large amount of the penalties and has granted HMRC a windfall; and

(6)

until the FTT examines the particulars of the Applicant’s exceptional hardship it cannot substantively determine the merits of that hardship; and the ground of exceptional hardship has good merit in this case.

11.

At the hearing the Applicant modified and supplemented these grounds, and I will deal below with the additional points which he raised orally. He is a litigant in person and it was not appropriate to ask him to make an application to amend his grounds of appeal.