P Jinks v HMRC

In P Jinks v HMRC [2023] UKFTT 431 (TC) (17 May 2023) the FTT agreed with HMRC that the FTT has no jurisdiction to decide any of the appellant's grounds of appeal and therefore struck out his appeal. The FTT has no general jurisdiction to decide claims relating to unfairness.

The taxpayer was engaged in a lengthy dispute with HMRC involving several issues some of which had been the subject of a previous tribunal decision (TC7926). In brief he appealed against a statutory demand from HMRC to recover tax and NIC debts interest and penalties for the years 2007/08 to 2013/14. He also claimed overpayment relief on tax that he alleged he had incorrectly paid.

HMRC said the latter was out of time and applied to have the appeal struck out.

The only substantive point for the FTT was whether the taxpayer had made overpayment relief claims in time...