HMRC suggesting a Tribunal can`t hear my appeal in Law

[oldtrout]

I somehow can’t understand how this can be otherwise what is the point of registering an appeal and revisiting a decision, I thought that goes to the hart of the British rule of law and a fair society we are supposed to live in!

Any advice /suggestion

I have appeal a decision to decline awarding tax credits for tax year 2008/9, application was presented November 2008 and declined in February 2010 and was made in March and I quote

“For the information you have given us we cannot find a record for one of the adults named on the claimâ€