Tribunal jurisdiction: In J Stenhouse v HMRC [2023] UKFTT 635 (TC) (24 July) the taxpayer here was extremely frustrated with the way that HMRC had dealt with his affairs not without reason one might suggest. He had made various tax payments but these had not been allocated properly by HMRC or in some cases not acknowledged with the result that he was issued with a number of late payment penalties. He appealed against these but by the time that the tribunal came to consider the appeal HMRC had withdrawn all of the penalties. The tribunal therefore wrote to the taxpayer saying that there was no longer any appealable decision for it to deal with. The taxpayer was not satisfied with this outcome and continue to press the tribunal to hear his appeal on the basis that it had a judicial review function and...
