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M Ashley and J Ashley (TC2782)
The taxpayers filed a notice of appeal with the First-tier Tribunal.
The tax liabilities appeared to have been agreed, but the taxpayers did not agree with how HMRC allocated tax due against repayments.
The First-tier Tribunal said it did not have the jurisdiction to hear the appeal.
The judge remarked, “This tribunal has no general jurisdiction in relation to debt collection disputes between HMRC and taxpayers.”
The proceedings were struck out.
