The First-tier Tribunal in its social entitlement jurisdiction is a ‘court’ within section 1 of the Vexatious Actions (Scotland) Act 1898. In appealing to the First-tier Tribunal from a tax credits decision of HM Revenue and Customs, the Appellant ‘instituted’ ‘legal proceedings’ for the purpose of section 1 of the 1898 Act. As the Appellant was subject to an order made under section 1 of the 1898 Act he was not permitted to bring the appeal without the leave of a Lord Ordinary. He had not obtained leave and so the First-tier Tribunal had not had jurisdiction to determine the appeal. 2. As the Appellant had not been entitled to bring the appeal in the First-tier Tribunal, the Upper Tribunal refused him permission to appeal against that tribunal’s decision.
Citations:
[2020] UKUT 324 (AAC)
Links:
Jurisdiction:
Scotland
Taxes – Other
Updated: 27 September 2022; Ref: scu.659524