© 2025 by Michael Firth KC, Gray's Inn Tax Chambers
Contact: michael.firth@taxbar.com
Procedure.Tax
For additional search results use Google and enter:
site:procedure.tax [search term]
K3: Appealable decisions (direct tax)
- No appeal against self-assessment account statement
"[20] To my mind it is clear that the extent of the amendments are limited to the contents of the closure notices themselves, and the contents of the tax calculations which were attached to those closure notices, and which were referred to therein. The amendments do not extend to the contents of the self-assessment statements which are simply a rolling tally of the amounts of tax which a taxpayer owes (or is owed).
[21] If, therefore, the appellant's appeal is against the former documents, then the tribunal has jurisdiction. If the appeal is against the latter, then it does not." (Priestley v. HMRC [2025] UKFTT 876 (TC), Judge Popplewell)
​
- But credits and reliefs may form part of amendments made by closure notice
"[23] However, I am persuaded by Ms Brown that the challenge is not limited to the contents of those statements, but to the conclusions reached in the closure notices, and the amendments which reflect those conclusions in the closure notices themselves and the tax calculations. It is certainly open for the appellant to challenge those on the basis that they are numerically wrong on the grounds that the appellant has credits and reliefs which are available to be set off against them. Indeed, I take judicial notice of the fact that in previous cases with which I have been involved, this is precisely what HMRC have done when amending a taxpayer's return." (Priestley v. HMRC [2025] UKFTT 876 (TC), Judge Popplewell)
​
NICs jurisdiction
SI 1999/1027, r.7.
SDLT jurisdiction
Granted exclusively by FA 2003, Schedule 10, paragraph 35 (Portland Gas Storage Ltd v. HMRC [2014] UKUT 0270 (TCC), §28).
​
SEIS authorisation
​
ITA s.257EE provides for a right of appeal against a refusal to authorise the issue of an SEIS compliance certificate. See, for example, X-Wind Power Ltd v. HMRC [2016] UKFTT 317 (TC) (EIS compliance statement submitted instead of SEIS compliance statement, no power to correct error).