The First-tier Tribunal ruled that the taxpayer’s underlying appeal had no reasonable prospect of succeeding, and therefore struck out the appeal in accordance with rule 8(3) of the FTT rules – Evans v HMRC [2022] UKFTT 458 (TC).
As barrister Keith Gordon explains in his Tax Appeals book (see below):
“Rule 8(3)(c) provides for the third circumstance in which the tribunal may strike out the whole or part of the proceedings. This is where the tribunal considers that there is no reasonable prospect of the party’s case or part of it succeeding.
This test is subtly different from that applicable in the Civil Procedure Rules (CPR) which refer to ‘no real prospect of succeeding on the claim … or successfully defending the claim’. In the context of the CPR, in Three Rivers, the test was held to exclude cases where the prospect of success was merely fanciful.”
https://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08663.html
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
