Tahmosybayat (known as Bayat)
| Jurisdiction | UK Non-devolved |
| Judgment Date | 31 October 2018 |
| Neutral Citation | [2018] UKFTT 644 (TC) |
| Date | 31 October 2018 |
| Court | First Tier Tribunal (Tax Chamber) |
[2018] UKFTT 0644 (TC)
Judge Anne Scott
The appellant appeared in person
Ms C Cowan, Officer of HMRC, appeared for the respondents
Procedure – Scope of tribunal's jurisdiction – Whether an appealable decision – No – Whether the tribunal could revisit a previous FTT decision – No – Whether a TMA 1970, s. 54 agreement can be re-opened – No – Whether the tribunal has jurisdiction to consider statutory interest – No – Application for strike-out granted.
[1] This was a hearing in respect of the application made by the respondents (“HMRC”) on 23 August 2017 to strike out this appeal pursuant to rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (“the Rules”) for want of jurisdiction.
[2] The Notice of Appeal dated 19 January 2017 lodged by the appellant stated that:
- the decision he was appealing was dated 10 June 2014,
- the conclusion of the review was dated 12 January 2017,
- the original appeal to HMRC was dated 8 November 2007, and
- the quantum was £21,602.70
[3] The decision dated 10 June 2014 was in fact a Tribunal Decision (“the Decision”) in an appeal involving the appellant and his company and its neutral citation is [2014] TC 03696.
[4] The “review” decision was attached to the Notice of Appeal and was a letter from an HMRC Complaints Officer.
[5] The quantum is a reference to an HMRC Debt Collection Statement of Account issued when pursuing payment of £21,602.70.
[6] HMRC state that there is no appealable decision and therefore the issue is whether there is a valid appeal; hence the application which was vigorously opposed.
[7] Section 3 of the Tribunals Courts and Enforcement Act 2007 (“TCEA 2007”) provides:
There is to be a tribunal, known as the First-tier Tribunal, for the purposes of exercising the functions conferred on it under or by virtue of this Act or any other Act.
[8] Section 31 Taxes Management Act 1970 (“TMA”) reads:
(1) An appeal may be brought against–
- any amendment of a self-assessment under section 9C of this Act (amendment by Revenue during enquiry to prevent loss of tax),
- any conclusion stated or amendment made by Closure Notice under sections 28A or 28B of this Act (amendment by Revenue on completion of enquiry into return),
- any amendment of a partnership return under section 30B(1) of this Act (amendment by Revenue where loss of tax discovered), or
- any assessment to tax which is not a self-assessment …
[9] The relevant provisions of section 50 TMA read:
(6) If, on an appeal notified to the tribunal, the tribunal decides:
- (a) that … the appellant is overcharged by self-assessment;…
- (c) that the appellant is overcharged by an assessment other than a self-assessment,
The assessment or amount shall be reduced accordingly, but otherwise the assessment or statement shall stand good.
…
(10) Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.
(11) But subsection (10) is subject to …
- (b) Tribunal Procedure Rules.
[10] The relevant provisions of section 54 TMA read:
(1) Subject to the provisions of this section, where a person gives notice of appeal and, before the appeal is determined by the tribunal, the inspector or other proper officer of the Crown and the appellant come to an agreement, whether in writing or otherwise, that the assessment or decision under appeal should be treated as upheld without variation, or as varied in a particular manner or as discharged or cancelled, the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, the tribunal had to determine the appeal and had upheld the assessment or decision without variation, had varied it in that manner or had discharged or cancelled it, as the case may be.
(2) Subsection (1) of this section shall not apply where, within 30 days from the date when the agreement was come to, the appellant gives notice in writing to the inspector or other proper officer of the Crown that he desires to repudiate or resile from the agreement …
[11] Rule 20 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (“the Rules”) reads:–
[(1) A person making or notifying an appeal to the Tribunal under any enactment must start proceedings by sending or delivering a notice of appeal to the Tribunal.]1
(2) The notice of appeal must include–
- the name and address of the appellant;
- the name and address of the appellant's representative (if any);
- an address where documents for the appellant may be sent or delivered;
- details of the decision appealed against;
- the result the appellant is seeking; and
- the grounds for making the appeal.
(3) The appellant must provide with the notice of appeal a copy of any...
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