Prince and others (TC1852)
The taxpayers in three separate cases all paid tax under the PAYE system. HMRC sent each of them a form P800 showing them that they had underpaid tax under PAYE.
The taxpayers appealed. They said that in view of HMRC’s delay in calculating the tax, under extra-statutory concession A19 the tax should be written off.
HMRC asked the First-tier Tribunal to strike out the appeals on the ground that the tribunal had no jurisdiction to adjudicate on the application of an extra-statutory concession. Instead the matter should be taken to judicial review.
The tribunal agreed that as this was not a tax dispute but a matter governed by public or administrative law, the matter should be settled by judicial review.
The appeals were struck out.
