Jimenez, R (on the application of) v The First Tier Tribunal (Tax Chamber) & Ors [2017] EWHC 2585 (Admin) (20 October 2017)

Jimenez, R (on the application of) v The First Tier Tribunal (Tax Chamber) & Ors [2017] EWHC 2585 (Admin) (20 October 2017)

Schedule 36 to the Finance Act 2008 does not confer power on HMRC to issue a taxpayer notice to a British national who is resident abroad, as the statute does not expressly or by necessary implication have extra-territorial effect, and such enforcement would breach international law absent a mutual assistance arrangement.

Citation
[2017] EWHC 2585 (Admin)
Parties
Claimant: Tony Michael Jimenez; First Respondent: The First Tier Tribunal (Tax Chamber); Second Respondent: Her Majesty's Commissioners for Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
20 October 2017
Procedural Posture
Judicial Review / Substantive Judgment After Permission Granted on One Ground
Outcome
Claim allowed; taxpayer notice quashed
Legal Topics
Judicial Review, Statutory Interpretation, Territorial Jurisdiction, Tax Investigations, International Law
Public Law Tax Law Judicial Review Statutory Interpretation Territorial Jurisdiction Tax Investigations International Law

Case Brief

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Parties

Tony Michael Jimenez

Claimant

The First Tier Tribunal (Tax Chamber)

First Respondent

Her Majesty's Commissioners for Revenue and Customs

Second Respondent

Procedural Posture

Judicial Review / Substantive Judgment After Permission Granted on One Ground

Legal Issues

  1. 1 Whether HMRC has power under Schedule 36 to the Finance Act 2008 to issue a taxpayer notice to a British national resident abroad
  2. 2 Whether Schedule 36 has extra-territorial effect permitting enforcement against persons outside the UK

Ratio Decidendi

Schedule 36 to the Finance Act 2008 does not confer power on HMRC to issue a taxpayer notice to a British national who is resident abroad, as the statute does not expressly or by necessary implication have extra-territorial effect, and such enforcement would breach international law absent a mutual assistance arrangement.

Court Disposition

Claim allowed; taxpayer notice quashed

Orders

  • The taxpayer notice given to the claimant is quashed.