In M Bartram v HMRC (Upper Tribunal – 7 June) HMRC issued three determinations under TMA 1970 s 28C. The recipient (B) submitted a notice of appeal. HMRC applied for the appeal to be struck out contending that the Tribunal had no jurisdiction to hear an appeal against a determination under s 28C. The First-tier Tribunal accepted this contention and struck out the appeals. Judge Hellier held that ‘the procedure envisaged by s 28C requires no right to appeal against the amounts in any determination’. He observed that ‘a taxpayer has a remedy for incorrect amounts which he may pursue by submitting a return and self-assessment’. The Upper Tribunal upheld this decision. Judge Clark observed that B ‘had a choice. If he had wanted to keep open the ability to question within the Tribunal appeals system the amounts of the tax stated by the determinations to be due...