The Upper Tribunal refused permission to appeal a decision of the First-tier Tribunal because the grounds of appeal did not raise arguably material errors of law in the First-tier Tribunal’s decision, those grounds did not hold realistic prospects of success, and there was no other compelling reason to grant permission to appeal. 

The applicant applied to the Upper Tribunal (UT) for permission to appeal a decision of the First-tier Tribunal (FTT) to strike out the applicant’s appeal against HMRC’s decision to issue him a ‘consequential amendment notice’ (under TMA 1970, s 28B(4)). The notice made consequential amendments to the applicant’s self-assessment returns for the four relevant tax years 2002/03 to 2005/06. The FTT struck out the appellant’s appeal on the basis that it decided it did not have;