In the case of Jeske v HMRC [2026] UKFTT 588 (TC), the FTT has allowed an application by HMRC to strike out part of an appeal.
Strike out application due to lack of jurisdiction
The taxpayer had appealed to the FTT requesting that he be allowed to correct his self-assessment return so as to remove the disputed liability and thus extinguish the penalties raised by HMRC, arguing that the return had been completed by his employer who had entered incorrect figures. HMRC requested strike out of the part relating to the amendment of the return as there was no right of appeal in respect of this and thus the FTT had no jurisdiction. HMRC were amenable to an appeal against the penalties. The FTT allowed the application:
“I agree with HMRC that there is no right of appeal against a self-assessment return. The taxpayer has the right to amend that return up to a year after the filing date, but the Appellant did not do this, even though he would have known from the moment he submitted the return that tax was due that he now disputes.
The Tribunal only has the powers given to it by statute. If there is no right of appeal, the Tribunal cannot consider the matter. It also has no jurisdiction over complaints aginst (sic) HMRC.”
https://caselaw.nationalarchives.gov.uk/ukftt/tc/2026/588
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