‘The First-tier Tribunal had delivered a ruling in which it has allowed a claimant to challenge the imposition of a liability order on public law grounds, despite the jurisdiction for this not being set out explicitly in the relevant statute. The decision does not set a precedent, and strictly involves a narrow point of construction relating to the Finance Act. However, its reasoning, if approved or adopted on appeal, may have significant ramifications for claimants wishing to rely on public law grounds before tribunal appeals more generally. The case is Hall v HMRC [2026] UKFTT 124 (TC) (13 January 2026).’
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Administrative Court Blog, 9th February 2026
Source: administrativecourtblog.wordpress.com