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Appeal against the wrong persons!

28th Apr 2022
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Paul Owen would appear to be a litigious taxpayer. He had previously had an appeal in relation to late submission and payment penalties dismissed. See [2021] UKFTT 335. These penalties amounted to £198. A separate appeal in relation to Higher Income Child Benefit Credits (HICBCs) is currently stood over.

Mr Owen then made a further appeal for wasted costs against three named HMRC Officers. This is extremely unusual.

Paras 130-131 of the decision explain that such a claim could not succeed. The relevant legislation is the Tribunals, Courts and Enforcement Act 2007. S29 provides for costs which may be awarded by the First Tier and Upper Tier Tribunals. This restricts such awards to a ‘legal or other representative,’ who have a right of audience or the right to conduct proceedings. The FTT held that the named Officers did not fall within this description.

There may of course be other avenues open to the taxpayer, although time limits may be against him.

I suspect this is not the final chapter in this saga.

www.bailii.org/uk/cases/UKFTT/TC/2022/TC08452.html 

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