Dwyer O’Neill v The Commissioners for HMRC

Facts

Mr Dwyer O'Neill appealed to the First-tier Tribunal (Tax Chamber) on 10 September 2025 against a personal liability notice (PLN) issued by HMRC. On 26 March 2026 HMRC withdrew the PLN, explaining that new evidence had shown that the transactions in question represented payments to suppliers rather than undeclared sales, so that the assessments for periods 11/14 to 09/15 had been withdrawn, the corresponding penalties were invalid, and the PLN was no longer appropriate. Having withdrawn the underlying decision, HMRC applied on 14 April 2026 for the appeal to be struck out for want of jurisdiction. On 10 June 2026 the Tribunal wrote to Mr O'Neill's representatives, HCA Chartered Accountants Limited, indicating that the proceedings must be struck out under rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and inviting representations. Having been granted an extension of time, Mr O'Neill responded on 5 August 2026, applying for a short stay to enable a different individual to lodge a related appeal and for the appeals to be joined and case managed together or stayed under rule 5(3)(b) and/or (j) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. HMRC opposed that application on 7 August 2026, submitting that every appeal must contain an appealable decision. The matter was determined on the papers.