John Stenhouse v The Commissioners for HMRC
Decision date: 24 July 2023
Neutral citation: [2023] UKFTT 635 (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 case concerned whether the First‑tier Tribunal (FTT) had jurisdiction to hear Mr Stenhouse’s 14 September 2022 appeal about late payment penalties, statements of account and a claim for compensation after HMRC had cancelled or reduced the penalties to nil before the appeal was lodged. The FTT held it had no jurisdiction because there was no appealable decision when the Notice of Appeal was filed, struck the appeal out under FTT Rule 8(2)(a), and refused to transfer the matter to the Upper Tribunal.
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
A statutory tribunal has no jurisdiction to hear an appeal where, at the time the appeal is lodged, there is no appealable decision (for example because the challenged penalties were withdrawn or reduced to nil before filing); accordingly the FTT must strike out such proceedings. Further, the FTT should not exercise its transfer power under Rule 5(3)(k) where it never had jurisdiction or where the statutory criteria for transfer are not satisfied.
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 judgment notes that public‑law matters (such as legitimate expectation or damages) can only be entertained by the FTT where the enabling statute for the particular appeal permits those points, since the FTT does not have a general judicial‑review jurisdiction. It also warns that transfer to the Upper Tribunal should not be used to circumvent ordinary judicial‑review procedures and time limits.