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The taxpayer did not file self assessment tax returns for 2006, 2007 and 2008. HMRC made determinations under TMA 1970, s 28C, against which the taxpayer appealed.
The First-tier Tribunal struck out the appeal on the ground appeals against determinations could not be made to it. The taxpayer appealed against the decision.
The Upper Tribunal was not satisfied that FA 1994, s 197(1)(b) provided that a determination had the same effect as an assessment.
Instead, the judges equated the process of being made subject to a determination to the corresponding process of the taxpayer being assessed to tax.
The solution to the taxpayer’s dissatisfaction with the determinations would have been the submission of his self assessment tax returns, which he had decided against.
The First-tier Tribunal was correct in its decision that no appeal could be made to it.
The taxpayer’s appeal was dismissed.
