The First Tier Tax Tribunal decided in the case of Prince & Others v HMRC that it had no jurisdiction over the application of ESC A19.
It was heard that the application of an extra statutory concession is governed by public or administrative law, and therefore this case needed to be settled through a judicial review.
The taxpayers’ appeals were struck out and we must now see whether a judicial review goes ahead.
Further to this, it appears that should an individual have an issue with how ESC A19 is applied to a particular case, then they should address their complaints to the Adjudicators Office. Following recent literature regarding the subject it appears that they have dealt with complaints regarding HMRC not taking into account exceptional circumstances in the application of ESC A19.
With this in mind, it appears to mean that as the Adjudicators Office have looked into complaints in at least one case, then they should be able to deal with others.
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