Upper Tribunal (Administrative Appeals Chamber)

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URL: http://www.bailii.org/uk/cases/UKUT/AAC/2020/324.html
Cite as: [2020] UKUT 324 (AAC)

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PA v Her Majesty's Revenue and Customs (TC) [2020] UKUT 324 (AAC) (18 November 2020)

The First-tier Tribunal in its social entitlement jurisdiction is a "court" within section 1 of the Vexatious Actions (Scotland) Act 1898. In appealing to the First-tier Tribunal from a tax credits decision of HM Revenue and Customs, the Appellant "instituted" "legal proceedings" for the purpose of section 1 of the 1898 Act. As the Appellant was subject to an order made under section 1 of the 1898 Act he was not permitted to bring the appeal without the leave of a Lord Ordinary. He had not obtained leave and so the First-tier Tribunal had not had jurisdiction to determine the appeal. 2. As the Appellant had not been entitled to bring the appeal in the First-tier Tribunal, the Upper Tribunal refused him permission to appeal against that tribunal's decision.

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