Philip Leslie Jinks v The Commissioners for HMRC
[2023] UKFTT 431 (TC)
Constantin Rotaru v The Commissioners for HMRC
14 August 2023
[2023] UKFTT 713 (TC)
First-tier Tribunal
Mr. Rotaru's tax appeal was thrown out because he didn't follow the right steps to appeal to the tax office first. Even though he complained about the tax office, he didn't make a proper appeal, so the court couldn't hear his case.
Key Facts
- •Mr. Rotaru's appeal against tax charges and penalties was previously struck out (February 2022 Appeal) for failure to appeal to HMRC as per section 49D of TMA 1970.
- •This new appeal appears to concern the same or similar charges and penalties.
- •HMRC argued that Mr. Rotaru still hadn't appealed to HMRC as required by section 31A and 49D of TMA 1970.
- •Mr. Rotaru claimed various interactions with HMRC, including complaints, but none constituted a formal appeal as defined in section 31A.
- •Mr. Rotaru alleged HMRC fraud and obstruction, claiming he exhausted internal complaint processes.
Legal Principles
Tribunal must strike out proceedings if it lacks jurisdiction.
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
Appeal under section 31 of TMA 1970 must be made in writing to the relevant officer within 30 days.
Taxes Management Act 1970
Tribunal jurisdiction to hear an appeal depends on a prior appeal being made to HMRC (exceptions apply).
Taxes Management Act 1970
Outcomes
Appeal struck out.
Mr. Rotaru failed to demonstrate an appeal to HMRC as required by section 31A and 49D of TMA 1970 before initiating the Tribunal appeal. The Tribunal lacked jurisdiction.