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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ANDREW NUTTALL v Revenue & Customs (PROCEDURE - abuse of process - jurisdiction) [2022] UKFTT 192 (TC) (13 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08517.html
Cite as: [2022] SFTD 985, [2022] UKFTT 192 (TC)
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| Decision Number: | TC 08517 |
| Appellant: | ANDREW NUTTALL |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Jonathan CANNAN |
| Date Of Decision: | 13/05/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | PROCEDURE - abuse of process - jurisdiction - Foulser v HM Revenue & Customs [2013] UKUT 038 and Hackett v HM Revenue & Customs [2020] UKUT 212 considered - conduct of HMRC during enquiry and prior to the appeal proceedings - inordinate and inexcusable delay on the part of HMRC - no prejudice to a fair hearing - application dismissed |