Jurisdiction(s):
United Kingdom

Haigh v HMRC: FTT limited to Fixed Protection 2012 regulation 4 compliance; cannot review HMRC’s discretion under regulation 6 (Harrison applied)

Published on: 16 October 2024

Published by a LexisNexis Pensions expert

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Article summary

Haigh v Revenue and Customs Commissioners [2024] UKFTT 810 (TC) What are the practical implications of this case?

Understanding the FTT’s conclusions in Haigh will assist practitioners facing FP 2012 notification refusal appeals. The ruling confirms that, when a taxpayer contests HMRC’s refusal of a notice, the FTT’s role is limited to testing compliance with regulation 4.

The tribunal considered itself bound by The Executors of David Harrison (Deceased) & Simon Harrison v HMRC [2021] UKUT 0273 (TCC) (Harrison), which states the FTT has no jurisdiction to review HMRC’s discretion. Drawing on Harrison’s construction of the FP 2012 Regulations, SI 2011/1752, reg 7, it defined the limits of its jurisdiction.

Harrison accepts this narrow view yields an unwelcome consequence for taxpayers, and Haigh repeats that passage in full at paragraph 71. As a result, the FTT is confined to applying the tax provisions themselves, not second-guessing discretionary choices.

Practitioners should note that, per Haigh, there is only one route to appeal an HMRC refusal of FP 2012 notification: an appeal where the sole question for the FTT is compliance with the prescribed criteria...

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