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Taxpayer's appeal against validity of filing notices did not have a reasonable prospect of success

By Mark McLaughlin, May 2021

The taxpayer's application to submit a new ground of appeal regarding the validity of a tax return filing notice was struck out, as it had no reasonable prospect of success. 

The first appellant's (S's) self-assessment return for the tax year 2011/12 was submitted online on 28 January 2013. HM Revenue and Customs (HMRC) issued notices of enquiry and, in due course, closure notices disallowing their claims for share loss relief (under ITA 2007, Ch 6) relating to amounts that the appellants had invested in a company. 

The appellants appealed to the First-tier Tribunal (FTT) on 13 June 2018. On 22 March 2019, S notified HMRC of a new ground of appeal, which asserted that the notices received by the appellants from HMRC, stated to have been given under TMA 1970, s 8, were not valid, such that the subsequent enquiry and closure notices were of no effect.

Following publication of the decision of the Upper Tribunal (UT) in

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