Right to appeal

The taxpayer was a retired post office worker. In November 2010 HMRC told him he had underpaid tax by £806 for 2009/10.

He appealed but HMRC said he had no right of appeal against a calculation notice P800. They also considered that the case fell outside the scope of extra-statutory concession A19 and that this was not appealable.

The First-tier Tribunal judge Anne Redston said for a case to be struck out it had to be ‘plain and obvious’ that it would fail. This was not necessarily the case in this instance and the taxpayer may well be able to appeal against a calculation notice.

The taxpayer had retired early for medical reasons and in addition to his post office pension received pensions from the army and Legal & General.

He...