Philip Graham Tindale v HMRC

In Philip Graham Tindale v HMRC (FTC/113/2013 – 10 July 2014) the UT held that it had no jurisdiction to hear an appeal from the FTT.

Mr Tindale had appealed against an assessment treating him as self-employed rather than employed with the effect that he had lost any credit for tax deducted (or which should have been deducted) under PAYE.

The FTT had found against the taxpayer on the mere basis that the tax paid under PAYE far exceeded any tax due under the assessment and so it was ‘just and reasonable’ to dismiss the appeal to prevent such a windfall.

Referring to Carrimore (1944) 26 TC 301 and Arranmore Investment (1973) STC 195 the UT stressed that it would only have jurisdiction (under TMA 1970 s 33(4)) if the dispute related to the proper method of calculation of profits or income.

The FTT’s decision was...