PML Accounting Ltd v Revenue And Customs

PML Accounting Ltd v Revenue And Customs

The Tribunal lacked jurisdiction to determine the validity of the information notice in the penalties appeal due to statutory settlement and the limited scope of penalty appeals. Consequently, its finding of invalidity is not binding, and HMRC is not legally required to destroy or refrain from using work product derived from the information. There is no breach of Article 8 ECHR, and no basis for the relief sought.

Parties
Claimant: PML Accounting Ltd; Defendants: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
07 April 2017
Procedural Posture
Judicial Review / Judgment After Rolled Up Hearing
Outcome
Claim dismissed
Legal Topics
Information Notices, Penalties for Non Compliance, Jurisdiction of Tribunal, Article 8 ECHR, Issue Estoppel, Judicial Review Remedies
Tax Law Administrative Law Human Rights Law Information Notices Penalties for Non Compliance Jurisdiction of Tribunal Article 8 ECHR Issue Estoppel +1 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 16 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

PML Accounting Ltd

Claimant

The Commissioners for Her Majesty’s Revenue and Customs

Defendants

Procedural Posture

Judicial Review / Judgment After Rolled Up Hearing

Legal Issues

  1. 1 Whether the Tribunal had jurisdiction to determine the validity of the information notice in a penalties appeal
  2. 2 Whether HMRC is required to destroy or not use work product derived from information provided under an invalid notice
  3. 3 Whether HMRC’s retention of work product breaches Article 8 ECHR rights of the claimant or its clients

Ratio Decidendi

The Tribunal lacked jurisdiction to determine the validity of the information notice in the penalties appeal due to statutory settlement and the limited scope of penalty appeals. Consequently, its finding of invalidity is not binding, and HMRC is not legally required to destroy or refrain from using work product derived from the information. There is no breach of Article 8 ECHR, and no basis for the relief sought.

Court Disposition

Claim dismissed