The FTT ruled that it had no jurisdiction to hear an appeal in Lambourne v HMRC [2022] UKFTT 466 (TC):
“The First-Tier Tribunal only has jurisdiction to hear an appeal if the right to make an appeal to the Tribunal is conferred on the taxpayer by legislation. It has no freestanding ability to review a decision made by HMRC.”
Nevertheless, the FTT added the following comment:
“In this particular case, I note that HMRC have not yet issued a termination notice under paragraph 7.39 of the Scheme. At the hearing, I suggested that, before they do so, they should consider carefully whether, in the particular circumstances of this case, it can be said that, at the time the settlement agreement was entered into by Mr Lambourne, HMRC had a realistic prospect of recovering the amounts which Mr Lambourne agreed to pay. I do however accept that this may be influenced by the timing of the decision in the proceedings against the directors …”
https://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08666.pdf
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