HMRC

Case Summary

The appellant appealed a Notice of Underpayment issued by HMRC. The tribunal warned the appellant on 24 January 2026 that it was considering striking out the appeal because the Notice of Underpayment had been withdrawn. The appellant did not respond to the warning letter, and the tribunal struck out the appeal as having no reasonable prospects of success.

The appeal was struck out under Rule 38 of the Employment Tribunal Procedure Rules 2024 because the Notice of Underpayment that was the subject of the appeal had been withdrawn, the appellant failed to respond to a warning letter giving an opportunity to explain why the appeal should not be struck out, and therefore the appeal has no reasonable prospects of success.

• •whether appeal should be struck out where underlying Notice of Underpayment has been withdrawn

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