PA v Her Majesty's Revenue and Customs (TC): [2020] UKUT 324 (AAC)

Upper Tribunal Administrative Appeals Chamber decision of Judge Markus QC on 18 November 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 18 December 2020

• Categories: Tribunal procedure and practice
• Sub-categories: Tribunal procedure and practice - tribunal jurisdiction
• Judges: Markus, K
• Decision date: 18 November 2020

Read the full decision in CSTC/466/2019.

Judicial Summary

1. The First-tier Tribunal in its social entitlement jurisdiction is a “court” within section 1 of the Vexatious Actions (Scotland) Act 1898. In appealing to the First-tier Tribunal from a tax credits decision of HM Revenue and Customs, the Appellant “instituted” “legal proceedings” for the purpose of section 1 of the 1898 Act. As the Appellant was subject to an order made under section 1 of the 1898 Act he was not permitted to bring the appeal without the leave of a Lord Ordinary. He had not obtained leave and so the First-tier Tribunal had not had jurisdiction to determine the appeal. 2. As the Appellant had not been entitled to bring the appeal in the First-tier Tribunal, the Upper Tribunal refused him permission to appeal against that tribunal’s decision.

Published 18 December 2020