Brian Foulser and Doreen Foulser v The Commissioners for HM Revenue and Customs: [2013] UKUT 038 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 25 January 2013.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 25 January 2013

Read the full decision in (1) Brian Fousler (2) Doreen Fousler v The Commissioners for HM Revenue and Customs: [2013] UKUT 038 (TCC).

PROCEDURE – JURISDICTION- alleged abuse of process –First-tier Tribunal has jurisdiction to deal with alleged abuse of process which affects fair hearing of tax appeal but does not have jurisdiction to consider an allegation of unlawful behaviour in public law - possible misunderstanding of Appellants’ case - appeal allowed – case remitted to First-tier Tribunal.

Published 1 December 2016