David Hamill v The Commissioners for HMRC
Decision date: 23 May 2023
Neutral citation: [2023] UKFTT 451 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned whether Mr Hamill was entitled to two SEISS Support Payments for 2019/20–2020/21 and whether HMRC’s paragraph 9 Schedule 16 FA 2020 assessment reclaiming £1,519 was correct, competent and in time. The Tribunal found the appellant had ceased trading in 2018/19, was not self‑employed in 2019/20 or 2020/21, and therefore was never eligible for the payments. The Tribunal upheld the Schedule 16 assessment and dismissed the appeal; no penalties were imposed.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
From the judgment as reflected in the notes, eligibility for SEISS is governed by the Direction’s conditions (including carrying on a trade in the specified tax years), and where evidence shows the claimant did not carry on a trade in those years, entitlement fails; a paragraph 9 Schedule 16 assessment is competent where an officer reasonably considers a person received a coronavirus support payment to which they were not entitled and records support that conclusion.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The notes record observations that HMRC’s online claim checks concentrate on the statements made in the online claim (e.g. that the claimant traded in 2019/20 and intended to trade in 2020/21) rather than automatically cross‑checking earlier filed tax returns, and that the Tribunal lacks jurisdiction to entertain challenges as to the fairness of the law or general complaints about HMRC processes.
Warning
- The chunk contains duplicated and somewhat disordered text excerpts; care required when reading repeated paragraphs. The provided notes contain duplicated and disordered excerpts; they may be noisy and not a full transcript of the judgment.