tribunals

Are tribunals required to consider public law challenges?

13 February 2026 by Guest Contributor

The post below was originally published on the Administrative Court Blog, of which its author, Dr Lewis Graham, is an editor. It is republished here with the Dr Graham’s permission.

The First-tier Tribunal had delivered a ruling in which it has allowed a claimant to challenge the imposition of a liability order on public law grounds, despite the jurisdiction for this not being set out explicitly in the relevant statute. The decision does not set a precedent, and strictly involves a narrow point of construction relating to the Finance Act. However, its reasoning, if approved or adopted on appeal, may have significant ramifications for claimants wishing to rely on public law grounds before tribunal appeals more generally. The case is Hall v HMRC [2026] UKFTT 124 (TC) (13 January 2026).

The claimant, Hall, was issued a Joint and Several Liability Notice (JSLN) and sought to appeal it before the First-tier Tribunal (FTT). He wished to challenge the notice on five grounds. It was undisputed that the tribunal had jurisdiction to consider the first two grounds (whether the prerequisite conditions were met, and whether the notice was necessary for the protection of revenue, respectively). However, HMRC disputed the tribunal’s jurisdiction to consider Grounds 3 to 5 (relating to the proportionality of the measure, the rationality of the measure, and a failure to follow relevant guidance) and applied for these grounds to be struck out, under rule 8(2) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The question for the tribunal was, therefore, whether it did have the jurisdiction to consider these – public law – grounds.