Constantin Rotaru v The Commissioners for HMRC
[2023] UKFTT 713 (TC)
Philip Leslie Jinks v The Commissioners for HMRC
17 May 2023
[2023] UKFTT 431 (TC)
First-tier Tribunal
Mr. Jinks argued with HMRC about his taxes. The tax court said it couldn't help him because his complaints weren't about the tax itself, but about how HMRC handled things, and he waited too long to make some claims.
Key Facts
- •Mr. Jinks appealed HMRC decisions relating to tax years 2007-08 to 2013-14.
- •HMRC applied to strike out the appeal due to lack of Tribunal jurisdiction.
- •Mr. Jinks' appeal raised issues of HMRC's response times, data protection, overpayment relief claims (made out of time), HMRC's alleged misinterpretation of the law, and loss claims.
- •Mr. Jinks' claims involved various companies he directed or held shares in, including losses related to loans and investments.
- •Previous Tribunal decisions had dismissed Mr. Jinks' appeals for the years 2007-08 and 2008-09, and these were final.
- •A Statutory Demand for tax debt was issued by HMRC and is pending resolution.
Legal Principles
Tribunal must strike out proceedings if it lacks jurisdiction.
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Rule 8(2)(a)
Claims of unreasonable or unfair HMRC actions are subject to judicial review, not Tribunal jurisdiction.
Statutory basis of the Tribunal's powers; Judicial Review
Data Protection Act (DPA) complaints are handled by the Information Commissioner, not the Tribunal.
Data Protection Act 1998 or 2018
Overpayment relief claims must be made within statutory time limits (TMA s 42(2), TMA s 9ZA, TMA s 33, Sch 1AB paras 1 and 3).
Taxation of Chargeable Gains Act 1992, Section 24 and 253; Income Tax Act 2007, Section 128 and 131; Taxes Management Act 1970, Section 42(2), 9ZA, 33, Schedule 1AB paras 1 and 3
The Tribunal lacks jurisdiction to extend statutory time limits for claims (HMRC v Raftopoulou [2018] EWCA Civ 818).
HMRC v Raftopoulou [2018] EWCA Civ 818
Outcomes
HMRC's application to strike out the appeal was allowed.
The Tribunal lacked jurisdiction to decide the issues raised by Mr. Jinks' appeal because they primarily concerned complaints about HMRC's conduct (unfairness, timeliness of responses, data protection), and out-of-time overpayment relief claims. The Tribunal also lacked jurisdiction to assess the validity of Mr Jinks' loss claims due to lack of substantiation.