Andrew Nuttall v The Commissioners for HMRC

Facts

Mr Andrew Nuttall purchased shares in Readybuy in August and September 2003 in connection with the flotation of that company's shares on AIM, and on 8 September 2003 gifted 328,000 of those shares to charity. In his self-assessment return for 2003-04 he claimed gift relief of £174,660, based on a market value of 53.25p per share. HMRC opened an aspect enquiry into the return on 15 June 2005, directed at gifts of qualifying investments to charities, and at the same time requested evidence of the gift and of how the value of the shares had been determined. The enquiry ran for more than twelve years. A closure notice was issued on 28 September 2017, valuing the shares at 14.66p per share and reducing the relief to £48,084. Mr Nuttall appealed by letter of 20 October 2017 on the ground that he disagreed with HMRC's valuation methodology; the closure notice was upheld on statutory review and he notified his appeal to the Tribunal on 19 January 2018. By an application dated 25 April 2021 he sought to have HMRC barred from taking further part in the proceedings and his appeal allowed for abuse of process, relying on the delay in the enquiry. HMRC objected, contending that permission to amend the grounds of appeal was required and should be refused.