Lewis Conman v The Commissions for HMRC
Decision date: 18 September 2026
Neutral citation: [2026] UKFTT 1352 (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 HMRC's application to strike out Mr Conman's appeal for want of jurisdiction under Rule 8(2)(a) on the basis that the appellant had not given the notice of appeal to HMRC required by section 49 TMA before notifying the Tribunal. The Tribunal found no evidence the statutory notice had been given to HMRC prior to notification to the Tribunal and struck the appeal out for lack of jurisdiction. The Tribunal did not decide HMRC's alternative Rule 8(3)(c) contention.
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
Where section 49 TMA requires notice of appeal to be given to HMRC before an appeal may be notified to the Tribunal, failure to provide that notice means the Tribunal lacks jurisdiction to entertain the appeal; absent evidence that notice was given to HMRC, the statutory prerequisite in s49 is 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 decision endorses prior authority (Flash Film) on the jurisdictional effect of the s49 requirement and notes that the appeal must be in writing and notice given to the relevant officer (reference to s31A) as part of satisfying s49.