Judgment summary
This is a decision of the First-tier Tribunal (Tax Chamber) on an application by HMRC to strike out Mr Dwyer O'Neill's appeal on the ground that the Tribunal lacked jurisdiction, because the underlying personal liability notice (PLN) had been withdrawn.
The matter was determined on the papers without a hearing by Tribunal Judge Brooks.
The Tribunal held that, once the PLN was withdrawn, there was nothing left for Mr O'Neill to appeal against, and the appeal was struck out under Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.
Background
On 10 September 2025, Mr O'Neill appealed against a personal liability notice (PLN) (para 2).
HMRC withdrew the PLN on 26 March 2026 (para 2), and subsequently applied, on 14 April 2026, for the appeal to be struck out for lack of jurisdiction (paras 1, 3).
On 10 June 2026, the Tribunal wrote to Mr O'Neill's representatives, HCA Chartered Accountants Limited, stating that in the absence of a valid appeal, and with the PLN withdrawn, the Tribunal did not have jurisdiction and the appeal would be struck out under Rule 8(2)(a) unless representations were received within 28 days (para 4).
Following an extension of time, Mr O'Neill responded on 5 August 2026, applying for his appeal to be stayed to allow a different individual to lodge a 'related appeal', and for the appeals to be joined and case managed together and/or stayed under Rule 5(3)(b) and/or (j) (para 5).
Mr O'Neill's response referred to wording in HMRC's withdrawal letter of 26 March 2026, which stated that new evidence confirmed the transactions represented payments to suppliers rather than undeclared sales, that the assessments for periods 11/14 to 09/15 were withdrawn, that the corresponding penalties were therefore invalid, and that the PLN was no longer appropriate and would not be pursued (para 6).
HMRC replied by email on 7 August 2026, noting it understood it to be an agreed fact that the appeal did not contain any appealable matter within the Tribunal's jurisdiction, and opposing the stay/joinder application on the basis that all cases must contain an appealable decision in order to proceed (para 7).
Core dispute
The dispute concerned whether the Tribunal retained jurisdiction over Mr O'Neill's appeal once HMRC had withdrawn the PLN that was the subject of the appeal.
A further question was whether, notwithstanding the withdrawal, the appeal could be stayed and joined with a 'related appeal' to be lodged by a different individual, pursuant to Rule 5(3)(b) and/or (j) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.
Court findings
The Tribunal found that, as the PLN had been withdrawn by HMRC, there was no longer anything for Mr O'Neill to appeal against, and accordingly no valid appeal before the Tribunal (para 9).
The Tribunal held that it did not understand Mr O'Neill's response to the Application to contend otherwise (para 9).
As set out in the Tribunal's letter of 10 June 2026, the Tribunal confirmed it did not have jurisdiction in such circumstances, and held it had no alternative but to strike out the appeal under Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (para 9).
Given that the appeal was no longer extant, the Tribunal held that Mr O'Neill's application of 5 August 2026 for the appeal to be joined to a related appeal and proceed together could not succeed (para 10).
Outcome
The Tribunal struck out Mr O'Neill's appeal under Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (para 9).
Mr O'Neill's application of 5 August 2026 for a stay and for his appeal to be joined with a related appeal was dismissed (para 10).
The decision notice records a right to apply for permission to appeal pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, with any such application to be received no later than 56 days after the decision is sent (para 11).
Major issues / areas of contention
- Whether the Tribunal retains jurisdiction over an appeal once the decision under appeal (a PLN) has been withdrawn by HMRC
- Whether an appeal with no extant underlying decision can be stayed and joined with a separate, related appeal under Rule 5(3)(b) and/or (j)
- Application of Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 requiring mandatory strike out for lack of jurisdiction