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J Bell (TC6492)
Tribunal’s jurisdiction to hear appeal
The taxpayer disputed an assessment saying HMRC should waive his liability because he was entitled to the benefit of extra-statutory concession A19. This applies when various conditions are met one of which is that before HMRC will give up a tax underpayment the taxpayer must have formed the reasonable belief that his tax affairs were in order.
HMRC said although it had made errors it was not reasonable for the taxpayer to form that conclusion given the level of his earnings and how much tax he was paying.
In any event HMRC said the First-tier Tribunal did not have jurisdiction to hear the taxpayer’s appeal so it should be struck out. If a taxpayer wished to challenge HMRC for not applying the concession it should do so by way of judicial review.
The First-tier Tribunal agreed with HMRC....
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