What amounts to an ‘abuse of process’ in the context of tax disputes was considered recently by the First-tier Tribunal (FTT) in Booth and Henke. There have also been two recent FTT cases, Higgs and Szymusik, indicating that the FTT does not have jurisdiction to determine certain PAYE matters. Separately, the issue of non-judicial review remedies from the High Court has also been brought to the fore in several recent cases.
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What amounts to an ‘abuse of process’ in the context of tax disputes was considered recently by the First-tier Tribunal (FTT) in Booth and Henke. There have also been two recent FTT cases, Higgs and Szymusik, indicating that the FTT does not have jurisdiction to determine certain PAYE matters. Separately, the issue of non-judicial review remedies from the High Court has also been brought to the fore in several recent cases.
If you are not a subscriber, subscribe now to read this content.
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