Same point cannot be relitigated

In a previous appeal (TC5479) Waterloo Car Hire appealed unsuccessfully against HMRC’s decision that the cost of keeping a fleet of spare cars that the drivers who were self-employed could hire when their own were off the road was a capital expense. The cars were plant and machinery and should have been treated in the accounts as capital items. The taxpayer was refused permission to appeal to the Upper Tribunal.

In March 2019 the taxpayer lodged a further appeal against the 2016 decision with the First-tier Tribunal. Judge Sinfield struck out that appeal on the grounds that it was based on grounds which entirely sought to re-litigate the 2016 appeal which was outside the First-tier Tribunal’s jurisdiction under rule 8(2)(a) of the Procedure Rules. The judge said any grounds of appeal had to show that it was arguable that HMRC’s capital allowances computations...