The appellant’s appeal was struck out as the First-tier Tribunal had no jurisdiction after appealable decisions by HMRC were withdrawn, and it was not just or convenient to transfer the appellant’s case to the Upper Tribunal.

The appellant made tax payments to HM Revenue and Customs (HMRC) when no tax was actually due. On 14 September 2022, the appellant appealed to the First-tier Tribunal (FTT) against late payment penalties. At the time the appeal was submitted, HMRC had either cancelled or reduced the penalties to nil. Upon becoming aware of this, the FTT wrote to the appellant stating it appeared there were no longer any remaining matters within the FTT’s jurisdiction. 

The appellant did not accept that the proceedings had reached a conclusion and sought to continue them so he could claim compensation from HMRC. The appeal concerned two issues: (1) whether the FTT must strike out the appellant’s appeal of 14 September