The appellant’s appeal was struck out as the First-tier Tribunal did not have the jurisdiction to consider whether there was a legitimate expectation that late payment penalties would be cancelled as the result of a “full and final” settlement entered into with HMRC. 

The appellant (MCL) had participated in a DOTAS (disclosure of tax avoidance schemes) registered ‘contractor solutions scheme’. MCL was issued with accelerated payment notices (APNs) for the tax years 2011/12 and 2012/13 by HM Revenue and Customs (HMRC). Payment of the APNs was due by 13 September 2016. MCL made representations to challenge the APNs. However, the APNs were upheld by HMRC. MCL did not pay the APNs. Consequently, HMRC issued the appellant with a late payment penalty (LPP) in April 2017. In the absence of payment of the APNs by MCL, a second LPP was issued in September 2017 and a third LPP was issued in February 2018. 

MCL appealed to