Claimant v The Commissioner for His Majesty's Revenue & Customs
Outcome
Individual claims
Complaints numbered 3, 5-13 inclusive, and 16 from the Agreed List of Complaints were withdrawn by the claimant and dismissed upon withdrawal.
Complaints numbered 1, 2, 4, 14 and 15 from the Agreed List of Complaints were struck out as an abuse of process under the rule in Henderson v Henderson, meaning the claimant should have raised these matters in earlier proceedings.
Facts
The claimant brought victimisation complaints against HMRC. There were 16 separate victimisation complaints as identified in an Agreed List of Complaints from an Order dated 1 June 2022. The matter came before the tribunal for a strike-out hearing conducted remotely by CVP.
Decision
The tribunal dismissed complaints 3, 5-13 and 16 upon withdrawal by the claimant. The remaining complaints (1, 2, 4, 14 and 15) were struck out as an abuse of process under the rule in Henderson v Henderson, meaning these should have been brought in earlier proceedings.
Practical note
The Henderson v Henderson rule prevents parties from bringing claims in successive proceedings that should have been raised in earlier litigation, as this constitutes an abuse of process.
Legal authorities cited
Case details
- Case number
- 2500799/2021
- Decision date
- 27 October 2025
- Hearing type
- strike out
- Hearing days
- 1
- Classification
- procedural
Respondent
- Sector
- public sector
- Represented
- Yes
- Rep type
- barrister
Claimant representation
- Represented
- No