Jurisdiction(s):
United Kingdom

FTT: No appeal against partner’s s 28B(4) consequential amendments; no s 31 assessment; s 32 double assessment requires claim/refusal — Michael Kelly v HMRC

Published on: 22 July 2025

Published by a LexisNexis Tax expert

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Article summary

Michael Kelly v HMRC [2025] UKFTT 852 (TC)

The taxpayer belonged to two film partnerships, Invicta and Echo, and included the resulting income on his self-assessment income tax returns. HMRC issued closure notices to Invicta and, pursuant to section 28B(4) of the Taxes Management Act 1970 (TMA 1970), made a consequential amendment to the taxpayer’s personal returns. He appealed to the FTT. HMRC contended that the FTT lacked jurisdiction and that the appeal should be struck out under r 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (FTT Rules), SI 2009/273, on the basis that there was no right of appeal under any relevant provisions of the TMA 1970. The taxpayer argued that HMRC had made two amendments:

the consequential amendment relating to Invicta, and
an erroneous uplift to his personal income duplicating the income from Invicta

Because of that mistake, he said the consequential amendment operated as a free-standing assessment with a right of appeal under TMA 1970, s 31. In the alternative, ...

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