The First-tier Tribunal had to strike out the appellant’s appeal against a simple assessment because the tribunal did not have jurisdiction in respect of any part of the appellant’s case;, he had not disputed the quantum of the assessment, and the tribunal did not have jurisdiction to reduce or set aside the assessment for any of the reasons he advanced. 

HM Revenue and Customs (HMRC) issued a simple assessment (under TMA 1970, s 28H) of £21,162.45 underpaid tax for 2023/24. There were three sources of income, each of which had 20% tax deducted at source: (1) FR Distribution Ltd, £2,238 gross, £238 tax deducted; (2) National Employment Savings Trust, £1,947 gross income, £389.40 tax deducted; (3) St James’ Place SIP, £134,811 gross