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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
PDF Copy:                                 [2022] UKFTT 192 (TC)
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