1307880/2022Struck out

Commissioners for HM Revenue and Customs

22 May 2026·Employment Tribunal·England & Wales·Employment Judge Edmonds

Respondent

Commissioners for HM Revenue and Customs

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Decision date

22 May 2026

Tribunal

Employment Tribunal

Jurisdiction

England & Wales

Judge

Employment Judge Edmonds

Case Summary

The claimant brought multiple claims (Claims 3-8) against HMRC involving discrimination, harassment and other allegations. The tribunal found that numerous allegations across the claims should be struck out as an abuse of process under the Henderson v Henderson rule because they could have been raised in earlier claims through amendment applications. Additionally, a deposit order of £200 was imposed on allegations concerning Sir Jim Harra for lack of reasonable prospects of success.

Why this outcome?

The tribunal found that numerous allegations constituted an abuse of process under the Henderson v Henderson rule because they could and should have been raised in earlier claims (Claims 1 or 2) through amendment applications, particularly given the short time gap between the amendment application deadline for those claims and the submission of Claims 3-8. The allegations concerning Sir Jim Harra were ordered to be subject to a deposit because they have little reasonable prospect of success based on the contemporaneous evidence.

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Key Issues

  • Whether claims should be struck out on grounds of abuse of process, cause of action estoppel, issue estoppel or Henderson v Henderson rule
  • Whether allegations should be struck out for time limit breaches
  • Whether allegations concerning Sir Jim Harra have reasonable prospect of success
  • Whether claimant could or should have raised allegations in earlier claims through amendment applications

Original published judgment

The full source document is available from the official publication page.

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